Thread by @mehulshahca

@IncomeTaxIndia @narendramodi fulfils his word to roll out the Faceless Appeal Scheme on 25th Sep on occasion of #deendayaljayanti. Distinguished features of the Scheme are:
1. There shall be National Faceless Appeal Centre , Regional Faceless Appeal Centres and Appeal units

The National Faceless Appeal Centre shall assign the appeal to a specific appeal unit in any one Regional
Faceless Appeal Centre through an automated allocation system
#FacelessAppeals #FacelessAssessment

For every delay in filing an appeal beyond the statutory limit of 30 days, there shall be separate review of the reasons by the Appeal Unit and the NFAC shall intimate the appellant whether the appeal is admitted. This might result into more litigation to ITAT on non-admission.

All orders above specified limit or in other cases, based on risk management strategy, be sent to another Appeal unit for conducting review of such order, who shall suggest any variations required. This is an impressive move to avoid biasness.

Taxpayer shall not be required to appear either personally
or AR but he may request or personal hearing so as to make his oral submissions or present his case before the appeal unit and on permission from CCIT hearing shall be conducted through Video Conferencing.

The Scheme states that the appeal unit may request the National Faceless Appeal Centre to obtain such further information,document or evidence from the appellant or any other person. This is seperate from inquiry u/s 250(4) so this line is confusing and has no statutory backing.

The procedure for admission of additional grounds and admission of additional evidence shall become tedious and time consuming so the #AR and #CA have to be diligent in drafting of Form 35.
#FacelessAppeals #FacelessAssessment