12 Pointers to remember in Faceless appeal scheme

October 5, 2020
Posted On 06-10-2020
  1. All the communications with Appeal Unit (AU) by the appellant or the NEAC/Assessing Officer shall be only through the NFAC.
  1. Admission of additional ground will be after considering report of NEAC
  1. NEAC or Assessing Officer may request NFAC to direct production of documents or a witness from the appellant which is different from physical hearing format.
  1. Second level review of draft order by other AU.
  1. In case of different views of other AU – third level opinion on draft order is recommended in scheme
  1. Penalty can be recommended for non-compliance of appeal notice and reviewed by other AU
  1. Rectification of appellant order is welcome initiative
  1. Personal hearing through VC shall be allowed based on guidelines yet to notify
  1. No time limit either for responding to notice or passing of order is specified
  1. All pending order including set aside matters will be part of scheme
  1. Cases related to serious frauds, major tax evasions, sensitive and search matters, international tax & black money Act are kept outside the scheme, although scheme does not provide for same
  1. Scheme has multiple challenges which hopefully will overcome over the period of time

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