CBDT Notifies Faceless Assessment Scheme 2021

The Central Board of Direct Taxes (CBDT) has announced the Faceless Assessment Scheme, 2021, which will require all communications to be sent electronically.

The appeal under this Scheme will be decided in accordance with the territorial region, persons or classes of persons, incomes or classes of incomes, cases or classes of cases, as the Board may specify.

According to the Scheme, all communications between the National Faceless Appeal Centre and the appellant, or his authorised representative, must be exchanged exclusively via electronic means, as well as all internal communications between the National Faceless Appeal Centre, the National Faceless Assessment Centre, the Assessing Officer, and the appeal unit.

Every notice, order, or other electronic communication issued under this Scheme must be delivered to the addressee, which is the appellant, by depositing an authenticated copy in the appellant’s registered account; or sending an authenticated copy to the appellant’s or his authorised representative’s registered email address; or uploading an authenticated copy on the appellant’s Mobile App, which will be accompanied by a real-time alert.

Each notice, order, or other electronic communication issued under this Scheme shall be sent to the addressee, who may be any other person, by sending an authenticated copy of the communication to that person’s registered email address, followed by a real-time alert. The appellant shall respond to any notice, order, or other electronic communication issued under this Scheme through his registered account, and the response shall be deemed authenticated once an acknowledgement is sent by the National Faceless Appeal Centre containing the hash result generated upon successful submission of the response. The time and location of electronic record transmission and receipt shall be decided in accordance with section 13 of the Information Technology Act of 2000.

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, a person shall not be compelled to appear personally or through an authorised representative.

With the prior approval of the Board, the Principal Chief Commissioner of Income-tax or the Principal Director General of Income-tax in charge of the National Faceless Appeal Centre shall lay down the standards, procedures, and processes for the National Faceless Appeal Centre and the appeal unit set up under this Scheme to function effectively in an automated and mechanised environment.

Including the format, mode, procedure, and processes for serving the notice, order, or other communication; receiving any information or documents from the person in response to the notice, order, or other communication; issuing an acknowledgment of the person’s response; providing an e-appeal facility, which includes a login account, tracking the status of the appeal, displaying relevant details, and the ability to download; and accessing, verifying, and archiving the notice, order, or other communication.

In the different Centres and units, general administration and grievance redress mechanisms; filing of extra grounds of appeal; and submission of additional evidence.

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