Notification No. 80/2020 [F.No.279/Misc./66/2014-SO-ITJ(Pt.)]/ SO 3308(E)

Last updated: 27 September 2020

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The Central Board of Direct Taxes (CBDT) has issued Notification No. 80/2020, implementing the Faceless Appeal Scheme, 2020. This notification details how Income-Tax authorities at the National Faceless Appeal Centre (NFAC) in Delhi will exercise their powers. These powers relate to conducting faceless appeal proceedings for appeals filed under sections 246A or 248 of the Income-tax Act, whether pending or instituted from 25th September 2020 onwards.

MINISTRY OF FINANCE

(Department of Revenue)

(CENTRAL BOARD OF DIRECT TAXES)

NOTIFICATION

New Delhi, the 25th September, 2020

INCOME TAX

S.O. 3308(E).-—In exercise of powers conferred by sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961 (43 of 1961) (hereinafter referred to as the Act) and to give effect to the Faceless Appeal Scheme, 2020 (hereinafter referred to as the Scheme) made under sub-section (6B) of section 250 of the Act and published vide notification No. 76 of 2020 of Government of India in the Ministry of Finance, Department of Revenue, number S.O. 3296(E), dated the 25th September, 2020 in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) read with notification issued under sub-section (6C) of section 250 of the Act and published vide number 77 of 2020 of Government of India in the Ministry of Finance, Department of Revenue, number S.O. 3297(E), dated the 25th September, 2020 in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), the Central Board of Direct Taxes (hereinafter referred to as the Board) hereby directs that the Income-tax authorities of the National Faceless Appeal Centre (hereinafter referred to as the NFAC) specified in column (2) of the Schedule below, having its headquarter at Delhi, shall exercise the powers and perform functions, in order to facilitate the conduct of Faceless Appeal Proceedings, in respect of such territorial areas or persons or class of persons or incomes or class of incomes or cases or class of cases as specified by the Board in para 3 of the Scheme, with respect to appeals filed under section 246A or 248 of the Act, pending or instituted on or after 25.09.2020, namely:-

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FAQ :

The purpose of Notification No. 80/2020 is to implement the Faceless Appeal Scheme, 2020, and specify how Income-Tax authorities will exercise their powers for appeal proceedings.

Notification No. 80/2020 was issued by the Central Board of Direct Taxes (CBDT) under the Ministry of Finance, Department of Revenue.

The Faceless Appeal Scheme, 2020 is a scheme made under the Income-tax Act, 1961, to facilitate faceless appeal proceedings.

The Income-Tax authorities of the National Faceless Appeal Centre (NFAC), headquartered in Delhi, are specified in this notification.

This notification covers appeals filed under section 246A or 248 of the Income-tax Act, which are pending or instituted on or after 25th September 2020.