The CBDT issued Order vide F.No.187/4/2021-ITA-I dated March 10, 2022 directed that the penalty proceedings, in cases where pendency couldn’t be created on ITBA because of technical reasons or cases not having a PAN, shall remain outside the purview of Faceless Penalty Scheme 2021.
In partial modification of the Order of even number dated January 20, 2021 as further clarified by Order of even number dated February 26, 2021, the Board in exercise of powers under Para 3 of the Scheme, hereby directs that in addition to exceptions provided in the above said Orders, the following class of penalties shall remain outside the purview of the Scheme:
Penalty proceedings in cases where pendency could not be created on ITBA because of technical reasons or cases not having a PAN, as the case may be.
In further modification, it is directed that the Orders of even number dated January 20, 2021 and February 26, 2021 under Para 3 of the Scheme shall be applicable in respect of penalties imposable under Chapter XXI of the Act, except for the exclusions provided in the said Orders and Para 1 above.
The Order can be accessed at: https://www.incometaxindia.gov.in/Lists/Latest%20News/Attachments/508/Order-up-3-Faceless-Penalty-Scheme-2021.pdf