The Central Board of Direct Taxes (CBDT) issued a notification on Friday notifying Faceless Penalty (Amendment) Scheme 2022 and omitted regional faceless penalty centres.
As per the notification, the Faceless Penalty (Amendment) Scheme, 2022 intends to amend the current Faceless Penalty Scheme, 2021.
The notification provided that in clause (iv), for the words “and such other functions as may be required for the purposes of review, and specify their respective jurisdiction”, the words “and such other functions as may be required for the purposes of review and the term “penalty review unit”, wherever used in this Scheme, shall refer to an Assessing Officer having powers so assigned by the Board” shall be substituted;
It was further said that “in sub-paragraph (4), the words “the Regional Faceless Penalty Centres,”, “Regional Faceless Assessment Centre,” and “Regional Faceless Penalty Centre,” shall be omitted.”
It further stated that non-imposition of the penalty, for reasons to be recorded in writing, and send the penalty imposition proposal or reasons, as the case may be, to the National Faceless Penalty Centre.
As per the notification, the Board entrusted the following functions with the National Faceless Penalty Centre;
(a) in a case where the imposition of penalty has been proposed, convey to the penalty unit to pass the penalty order as per penalty imposition proposal referred to in sub-clause (a) of clause (xv); or
(b) in a case where non-imposition of penalty has been proposed, convey to the penalty unit to drop the penalty proceedings under intimation to the assessee or any other person, as the case may be; or
(c) assign the case to a penalty review unit through an automated allocation system, for conducting a review of such proposal or reasons, as the case may be.
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