The CBDT vide Notification No. 54/2022 dated May 27, 2022 has issued the Faceless Penalty (Amendment) Scheme, 2022 to further amend the Faceless Penalty Scheme, 2021 (“the Scheme”), in order to bring into effect the amendments introduced in the Finance Act, 2022 (“the Finance Act”), w.r.t. mandatory personal hearing through electronic mode to the taxpayer, in a following manner:
- Where a request for personal hearing has been received, the Income-Tax authority of the relevant unit shall allow such hearing to the taxpayer, through the National Faceless Penalty Centre, to be held exclusively through video conferencing or video telephony, including use of any telecommunication application software which supports video conferencing or video telephony.
- Omitted the mechanism and functionality of the Regional Faceless Penalty Centres as the penalty unit under the Scheme.
The Complete Notification can be accessed at: https://egazette.nic.in/WriteReadData/2022/236054.pdf
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