‘Faceless Appeal Scheme, 2021’

In News 

Recently, The income tax department has revised its faceless appeal scheme.

• Originally, the scheme was launched in September 2020. 

About  ‘Faceless Appeal Scheme, 2021’

• It was notified by The Central Board of Direct Taxes (CBDT).
  • Under the previous scheme, a taxpayer’s request for a personal hearing for making oral submissions, required the approval of the Chief Commissioner or the Director-General of I-T, in charge of the Regional Faceless Appeal Centre.
• The new scheme grants an oral hearing to taxpayers through videoconference as a matter of right while dealing with their appeals.
  • All communication between the assessee and the commissioner (appeals) or his representative will be through the National Faceless Appeal Centre, which will solely use electronic mode for communication. 

• Other features: There is no need for a physical appearance by the taxpayer or his representative. 
  • However, the taxpayer may request a personal hearing for making oral submissions or present his case before the commissioner (appeals), through the National Faceless Appeal Centre and the official “shall allow the request” and communicate the date and time.

• Significance:  It will improve transparency and objectivity in tax assessments. 

• It will address the main grievance of the appellant of the principle of natural justice.

Source: TH