CBDT vide Order F.No.187/4/2021-ITA-I dated January 20, 2021 directed the National Faceless Assessment Centre /Regional Faceless Assessment Centre/ Assessment Unit/ Review Unit to act as the National Faceless Penalty Centre /Regional Faceless Penalty Centre/ Penalty Unit/ Penalty Review Unit under Para 4 of the Faceless Penalty Scheme, 2021 (“Scheme”).
In pursuance to sub-para 4 of Para 4 of the Scheme, the Central Board of Direct Taxes (hereinafter referred to as Board) hereby directs that, until the date on which National Faceless Penalty Centre /Regional Faceless Penalty Centres/ Penalty Units/ Penalty Review Units under the Scheme are set up, the National Faceless Assessment Centre /Regional Faceless Assessment Centres/ Assessment Units/ Review Units (read as NeAC/ ReACs/ AUs/ RUs), set up under the Faceless Assessment Scheme, 2019 will also act as the National Faceless Penalty Centre /Regional Faceless Penalty Centre/ Penalty Unit/Penalty Review Unit respectively.
The Income-tax Authorities of the NeAC/ReAC/AUs/RUs i.e. Pr.CCIT/CCIT/ Pr.CIT/ CIT/Addl.CIT/Jt.CIT/ DCIT/ACIT/ ITO shall act as and perform the functions of the corresponding Income-tax authorities of the National Faceless Penalty Centre/ Regional Faceless Penalty Centers/ Penalty Units/ Penalty Review Units respectively.
The Order can be accessed at: http://www.a2ztaxcorp.com/wp-content/uploads/2021/01/68582-order-dtd.20.01.2021-order-under-para-4-of-faceless-penalty-scheme.pdf