{"id":259334,"date":"2021-12-31T10:00:26","date_gmt":"2021-12-31T04:30:26","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=259334"},"modified":"2021-12-31T08:59:54","modified_gmt":"2021-12-31T03:29:54","slug":"procedure-for-hearing-to-be-conducted-through-vc-notified-vide-faceless-appeal-scheme-2021","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2021\/12\/31\/procedure-for-hearing-to-be-conducted-through-vc-notified-vide-faceless-appeal-scheme-2021\/","title":{"rendered":"Procedure for hearing to be conducted through VC, notified vide Faceless Appeal Scheme, 2021"},"content":{"rendered":"<p style=\"text-align: justify;\">The Central Board of Direct Taxes has notified the Faceless Appeal Scheme 2021 vide notification dated December 28, 2021. The new scheme has been notified in supersession of the earlier Faceless Appeal Scheme, 2020.<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"text-align: justify;\">Key highlights:<\/h4>\n<ul style=\"text-align: justify;\">\n<li>The Government has introduced procedure of hearing to be conducted through Video Conferencing under the Scheme, on request of the assessee to CIT (Appeals) and when such request is made the same shall be allowed by CIT (Appeals). No discretion with the CIT (Appeals) to refuse such request of oral hearing through VC.<\/li>\n<li>The concept of Regional Faceless Appeal Centre (RFAC) has been removed under the new scheme. The National Faceless Appeal Centre (NFAC) shall assign the appeal for disposal to a Commissioner (Appeals) of a specific appeal unit. Earlier, the appeals were assigned to a specific appeal unit in any one RFAC.<\/li>\n<li>It is mandatory for the Commissioner (Appeals) to grant a personal hearing if requested by the taxpayer during e-proceedings.<\/li>\n<li>There is no concept of a draft order in the new appeal scheme. Commissioner (Appeals) prepares appeal order and send to National Faceless Appeal Centre after signing the same digitally. Thereafter, the National Faceless Appeal Centre communicates such order to the appellant. In the previous scheme, the appeal unit was required to prepare a draft order. The said draft order was then sent to another Appeal Unit for review. This was used to be done in cases where the aggregate amount of tax, penalty, interest or fee, including surcharge and cess, payable in respect of disputed issues, exceeds the specified amount.<\/li>\n<li>The Scheme has also notified procedures for the following:<\/li>\n<\/ul>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol style=\"text-align: justify;\">\n<li>Disposal of appeal.<\/li>\n<li>Penalty proceedings.<\/li>\n<li>Rectification proceedings.<\/li>\n<li>Appellate proceedings.<\/li>\n<li>Mode of Exchange of communication.<\/li>\n<li>Authentication of electronic record.<\/li>\n<li>Delivery of electronic record.<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<hr \/>\n<p style=\"text-align: justify;\"><span style=\"color: #0000ff;\">*Tanvi Singh, Editorial Assistant has reported this brief.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Central Board of Direct Taxes has notified the Faceless Appeal Scheme 2021 vide notification dated December 28, 2021. The new scheme <\/p>\n","protected":false},"author":8808,"featured_media":253009,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4,1193],"tags":[],"class_list":["post-259334","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislationupdates","category-notifications"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Procedure for hearing to be conducted through VC, notified vide Faceless Appeal Scheme, 2021 | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2021\/12\/31\/procedure-for-hearing-to-be-conducted-through-vc-notified-vide-faceless-appeal-scheme-2021\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Procedure for hearing to be conducted through VC, notified vide Faceless Appeal Scheme, 2021\" \/>\n<meta property=\"og:description\" content=\"The Central Board of Direct Taxes has notified the Faceless Appeal Scheme 2021 vide notification dated December 28, 2021. 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Key amendments are: In the Faceless Appeal Scheme, 2020, \u2014 Following clause\u00a0 shall be substituted (xviii) \u201cNational Faceless Assessment Centre\u201d shall mean the National e-Assessment Centre\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Parliament_Colour.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Parliament_Colour.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Parliament_Colour.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Parliament_Colour.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Parliament_Colour.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":264722,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/03\/30\/orbit-of-income-tax-authorities-in-faceless-assessment-of-taxes-determined-vide-faceless-jurisdiction-of-income-tax-authorities-scheme-2022\/","url_meta":{"origin":259334,"position":1},"title":"Orbit of Income Tax Authorities in Faceless Assessment of taxes, determined vide Faceless Jurisdiction of Income-tax Authorities Scheme, 2022","author":"Prachi Bhardwaj","date":"March 30, 2022","format":false,"excerpt":"On March 28, 2022, Ministry of Finance has issued Faceless Jurisdiction of Income-tax Authorities Scheme, 2022 which will come in force with immediate effect. \u00a0 By this Scheme and Section 130 of Income Tax Act, 1961 (Act), Central Government determines the jurisdiction of Income Tax Authorities in Faceless\/e-Assessment of taxes.\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-182.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-182.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-182.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-182.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-182.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":328685,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/08\/14\/no-exemption-from-faceless-procedure-for-notices-issued-u-s-148-it-act-1961-for-international-tax-charges-telhc\/","url_meta":{"origin":259334,"position":2},"title":"No exemption from faceless procedure for notices issued under S. 148 of Income Tax Act, 1961 for international tax charges: Telangana HC","author":"Simranjeet","date":"August 14, 2024","format":false,"excerpt":"The taxpayer is nowhere distinguished between NRIs and Indian Citizens. 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Delhi High Court dismisses petition to quash reassessment notices for being issued by JAO","author":"Editor","date":"October 30, 2024","format":false,"excerpt":"\u2018The Legislature recognized that while strict procedural compliance is fundamental to maintain fairness in assessment process, an inflexible adherence to procedure could inadvertently lead to administrative bottlenecks and a surge in litigation.\u2019","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Delhi High Court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Delhi-High-Court.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Delhi-High-Court.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Delhi-High-Court.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Delhi-High-Court.webp?resize=700%2C400&ssl=1 2x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/259334","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/8808"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=259334"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/259334\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/253009"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=259334"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=259334"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=259334"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}