Background:
Earlier, the CBDT vide Notification No. 76/2020 dated September 25, 2020 issued ‘the Faceless Appeal Scheme, 2020’ in order to eliminate the human interface between the taxpayer and the income tax department w.r.t. the appeal against the order/assessment proceedings.
Notification:
The CBDT vide Notification No. 139/2021 dated December 28, 2021 has issued ‘the Faceless Appeal Scheme, 2021’ (“the Scheme”) in supersession of the Faceless Appeal Scheme, 2020 and in order to revise faceless appeal scheme to grant oral hearing to the taxpayers through video conference (“VC”) while dealing with their appeals a following manner:
- Introduced procedure of hearing to be conducted through VC under the Scheme, on request of the assessee to CIT (Appeals) and when such request is made the same shall be allowed by CIT (Appeals). No discretion with the CIT (Appeals) to refuse such request of oral hearing through VC.
The Notification can be accessed at: https://incometaxindia.gov.in/news/notification_no_139_2021.pdf