Income-Tax department eases norms for ‘faceless’ appeal scheme

Income-Tax department eases for ‘faceless’ appeal scheme

Commissioner (Appeals) to allow hearing via video

The Income Tax department has brought in changes to the existing faceless appeal scheme, easing the process for taxpayers wanting a personal hearing through video conference while appealing against a tax demand by the department.

Income Tax faceless’ appeal scheme

The Central Board of Direct Taxes (CBDT) on December 28, notified the ‘Faceless Appeal Scheme, 2021’ and said that the Commissioner (Appeals) shall allow the request for personal hearing via video conference and communicate the date and time of hearing to the appellant via the National Faceless Appeal Centre.

“Such a hearing shall be conducted through video conferencing or video telephony, including use of any telecommunication application software which supports video conferencing or video telephony, to the extent technologically feasible,” said the ‘Faceless Appeal Scheme, 2021’.

However, a person would not be permitted to appear before the Income-Tax authority either personally or through an authorised representative in connection with any proceedings under this scheme.

Under the previous ‘Faceless Appeal Scheme, 2020, a taxpayer’s request for a personal hearing for making oral submissions, required the approval of the Chief Commissioner or the Director General of I-T, in charge of the Regional Faceless Appeal Centre.

Source: https://www.thehindu.com/business/Economy/income-tax-department-eases-norms-for-faceless-appeal-scheme/article38067104.e

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