INCOME-TAX NOTIFICATION NO.77

INCOME-TAX NOTIFICATION NO.77

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, section 134,
    section 136 and Chapter XX of the Act shall apply to the procedure in appeal in accordance with the said Scheme
    subject to the following exceptions, modifications and adaptations, namely:—
    “A. (1) The appeal, as referred to in paragraph 3 of the said Scheme, shall be disposed of under the said Scheme as per
    the following procedure, namely:__
    (i) the National Faceless Appeal Centre shall assign the appeal to a specific appeal unit in any one Regional
    Faceless Appeal Centre through an automated allocation system;

(ii) where the appellant has filed the appeal after the expiration of time specified in sub-section (2) of section 249
of the Act, the appeal unit may, —
(a) in case, it is satisfied that the appellant had sufficient cause for not filing the appeal within the said
time, admit the appeal; or
(b) in any other case, reject the appeal,
under intimation to the National Faceless Appeal Centre;
(iii) where the appellant has applied for exemption from the operation of clause (b) of sub-section (4) of section
249 of the Act, the appeal unit may, —
(a) admit the appeal and exempt the appellant from the operation of provisions of said clause for any good
and sufficient reason to be recorded in writing; or
(b) in any other case, reject the appeal,
under intimation to the National Faceless Appeal Centre;
(iv) the National Faceless Appeal Centre shall intimate the admission or rejection of appeal, as the case may be,
to the appellant;
(v) where the appeal is admitted, —

(a) the appeal unit may request the National Faceless Appeal Centre to obtain such further information,
document or evidence from the appellant or any other person, as it may specify;
(b) the appeal unit may request the National Faceless Appeal Centre to obtain a report of the National
e-Assessment Centre or the Assessing Officer, as the case may be, on grounds of appeal or
information, document or evidence filed by the appellant;
(c) the appeal unit may request the National Faceless Appeal Centre to direct the National e-Assessment
Centre or the Assessing Officer, as the case may be, for making further inquiry under sub-section (4)
of section 250 of the Act and submit a report thereof;
(d) the National Faceless Appeal Centre shall serve a notice upon the appellant or any other person, as the
case may be, or the National e-Assessment Centre or the Assessing Officer, as the case may be, to
submit such information, document or evidence or report, as the case may be, as may be specified by
the appeal unit or as may be relevant to the appellate proceedings, on a specified date and time;
(vi) the appellant or any other person, as the case may be, shall file a response to the notice referred to in subclause (d) of clause (v), within the date and time specified therein, or such extended date and time as may be
allowed on the basis of an application made in this behalf, with the National Faceless Appeal Centre;
(vii) the National e-Assessment Centre or the Assessing Officer, as the case may be, shall furnish a report in
response to the notice referred to in sub-clause (d) of clause (v), within the date and time specified therein or
such extended date and time as may be allowed on the basis of an application made in this behalf, to the
National Faceless Appeal Centre;
(viii) where response is filed by the appellant or any other person, as the case may be, or a report is furnished by
the National e-Assessment Centre or the Assessing Officer, as the case may be, the National Faceless Appeal
Centre shall send such response or report to the appeal unit, and where no such response or report is filed,
inform the appeal unit;
(ix) the appellant may file additional ground of appeal in such form, as may be specified by the National Faceless
Appeal Centre, specifying therein the reason for omission of such ground in the appeal filed by him;
(x) where the additional ground of appeal is filed,-
(a) the National Faceless Appeal Centre shall send the additional ground of appeal to the National
e-Assessment Centre or the Assessing Officer, as the case may be, for providing comments, if any,
and to the appeal unit;
(b) the National e-Assessment Centre or the Assessing Officer, as the case may be, shall furnish their
comments, within the date and time specified or such extended date and time as may be allowed on the
basis of an application made in this behalf, to the National Faceless Appeal Centre;
(c) where comments are filed by the National e-Assessment Centre or the Assessing Officer, as the case
may be, the National Faceless Appeal Centre shall send such comments to the appeal unit, and where
no such comments are filed, inform the appeal unit;


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