While the appeals before the CIT(A) were already being filed online through the official income tax portal, now even the adjudication of such appeals, right from the issuance of notice for the hearings to subsequent adjudication, will be carried on through a centralised communication centre, without any physical interaction between the CIT(A) and the appellant. The Central Board of Direct Taxes (“ CBDT”), vide its notification dated Septem, notified the Faceless Appeal Scheme 2020 “ (the “Scheme”/ “Faceless Appeal Scheme”). eliminating physical interface between an appellant and the CIT(A).įinance Act 2020 brought in certain amendments, vesting powers with the government to notify a proper scheme for this purpose. appellate proceedings before the Commissioner of Income Tax (Appeals) (“ CIT(A)”) faceless i.e. Interestingly, in keeping with its intentions of conducting important proceedings under the IT Act in a faceless manner, a proposal was made to make the first appeal process i.e. These preliminary steps finally culminated in the launch of the Faceless Assessment Scheme, 2019. an internet-based, independent, centralised communication centre for issuance of e-notices to taxpayers, thus doing away with the need for the traditional face to face appearance by an assessee before the designated income tax authority. Suitable amendments were made in the Income Tax Act, 1961 (“ IT Act”), authorising the government to notify a suitable scheme for this purpose, which led to the setting up of a Centralised Communication Centre i.e. The government had introduced the faceless assessment regime from 2018, thereby eliminating the physical interface between the Assessing Officer (“AO”) and the assessee.
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