Communication to be Exchanged Exclusively via Electronic Mode under Faceless Appeal Scheme, 2021: CBDT [Read Notification]

The Central Board of Direct Taxes (CBDT) has notified the Faceless Appeal Scheme, 2021 wherein the Communication to be Exchanged exclusively via electronic mode.

The appeal under this Scheme shall be disposed of in respect of such territorial area or persons or class of persons or incomes or class of incomes or cases or class of cases, as may be specified by the Board.

As per the Scheme all communications between the National Faceless Appeal Centre and the appellant, or his authorised representative, shall be exchanged exclusively by electronic mode; and all internal communications between the National Faceless Appeal Centre, the National Faceless Assessment Centre, the Assessing Officer and the appeal unit shall be exchanged exclusively by electronic mode.

Every notice or order or any other electronic communication under this Scheme shall be delivered to the addressee, being the The appellant, by way of placing an authenticated copy thereof in the appellant’s registered account; or sending an authenticated copy thereof to the registered email address of the appellant or his authorised representative; or uploading an authenticated copy on the Mobile App of the appellant followed by a real time alert. Every notice or order or any other electronic communication under this Scheme shall be delivered to the addressee, being any other person, by sending an authenticated copy thereof to the registered email address of such person, followed by a real time alert. The appellant shall furnish his response to any notice or order or any other electronic communication, under this Scheme, through his registered account, and once an acknowledgement is sent by the National Faceless Appeal Centre containing the hash result generated upon successful submission of response, the response shall be deemed to be authenticated. The time and place of dispatch and receipt of electronic record shall be determined in accordance with the provisions of section 13 of the Information Technology Act, 2000

A person shall not be required to appear either personally or through authorised representative in connection with any proceedings under this Scheme before the income-tax authority at the National Faceless Appeal Centre or appeal unit set up under this Scheme.

The Principal Chief Commissioner of Income-tax or the Principal Director General of Income-tax, in charge of the National Faceless Appeal Centre shall, with the prior approval of Board, lay down the standards, procedures and processes for effective functioning of the National Faceless Appeal Centre and the appeal unit set-up under this Scheme, in an automated and mechanised environment, including format, mode, procedure and processes in respect of service of the notice, order or any other communication; receipt of any information or documents from the person in response to the notice, order or any other communication; issue of acknowledgment of the response furnished by the person; provision of e-appeal facility including login account facility, tracking status of appeal, display of relevant details, and facility of download; accessing, verification and authentication of information and response including documents submitted during the appellate proceedings; receipt, storage and retrieval of information or documents in a centralised manner; general administration and grievance redressal mechanism in the respective Centres and units;  filing of additional ground of appeal; and filing of additional evidence.

To Read the full text of the Order CLICK HERE

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