Notification No. 77/2020 [F.No. 370142/33/2020-TPL] / SO 3297(E)

Last updated: 27 September 2020

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This notification introduces new directions for the Faceless Appeal Scheme, 2020, under the Income-tax Act, 1961. It outlines how appeals will be managed and processed through automated systems. The National Faceless Appeal Centre will assign appeals to specific units, and these units will handle cases, including those filed late or seeking exemptions, based on specific criteria.

NOTIFICATION New Delhi, the 25th September, 2020 (INCOME-TAX) S.O. 3297(E).In exercise of the powers conferred by sub-section (6C) of section 250 of the Income-tax Act, 1961 (43 of 1961), for the purposes of giving effect to the Faceless Appeal Scheme, 2020 made under sub-section (6B) of

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FAQ :

The purpose of this notification is to issue directions for implementing the Faceless Appeal Scheme, 2020, under the Income-tax Act, 1961.

These directions are being issued by the Central Government.

The National Faceless Appeal Centre assigns appeals to a specific appeal unit in a Regional Faceless Appeal Centre using an automated allocation system.

If an appeal is filed late, the appeal unit may admit it if satisfied there was a sufficient cause for the delay, or reject it otherwise.

Yes, an appellant can apply for exemption from clause (b) of sub-section (4) of section 249 of the Act, and the appeal unit may grant this exemption for good and sufficient reason.