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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 section 250 of the Act, the Central Government hereby makes the following directions, namely:- 1. The provisions of clause (16A) of section 2, section 120, section 129, section 131, section 133, s
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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.
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Source : https://www.incometaxindia.gov.in/communications/notification/notification_77_2020.pdf