- All the communications with Appeal Unit (AU) by the appellant or the NEAC/Assessing Officer shall be only through the NFAC.
- Admission of additional ground will be after considering report of NEAC
- 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.
- Second level review of draft order by other AU.
- In case of different views of other AU – third level opinion on draft order is recommended in scheme
- Penalty can be recommended for non-compliance of appeal notice and reviewed by other AU
- Rectification of appellant order is welcome initiative
- Personal hearing through VC shall be allowed based on guidelines yet to notify
- No time limit either for responding to notice or passing of order is specified
- All pending order including set aside matters will be part of scheme
- 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
- Scheme has multiple challenges which hopefully will overcome over the period of time
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