CBDT brings in modification and exceptions under the Income Tax Act for the purposes of giving effect to the Faceless Penalty Scheme, 2021.

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The Central Board of Indirect Taxes vide its notification dated 12th January 2021 brings in exceptions, modifications and adaptations to certain provisions under the Income Tax Act 1961 for the purposes of giving effect to the Faceless Penalty Scheme, 2021.

Key Highlights from the notification.

  • The income-tax authority or the National Faceless Assessment Centre shall initiate penalty proceedings and issued a show-cause notice for imposition of penalty and the National Faceless Penalty Centre shall assign such case to a specific penalty unit in any one of the Regional Faceless Penalty Centres through an automated allocation system.
  • The National Faceless Penalty Centre shall upon receipt of the draft notice shall serve the show-cause notice, upon the assessee or any other person, as the case may be, specifying the date and time for filing a response.
  • where in the case assigned to a penalty unit, penalty proceedings are already initiated, such unit shall prepare a draft notice calling upon the assessee or any other person, as the case may be, to show cause as to why penalty should not be levied under the relevant provisions of the Act and send such notice to the National Faceless Penalty Centre.
  • The assessee or any other person, as the case may be, shall file a response to the show-cause notice, within the date and time specified therein, or such extended date and time as may be allowed on the basis of an application made in this behalf, with the National Faceless Penalty Centre.
  • The penalty unit may make a request to the National Faceless Penalty Centre for obtaining further information, documents or evidence from any income-tax authority or the National Faceless Assessment Centre; or obtaining further information, documents or evidence from the assessee or any other person; or seeking technical assistance or conducting verification.
  • A person shall not be required to appear either personally or through an authorised representative in connection with any proceedings under the said Scheme before the income-tax authority at the National Faceless Penalty Centre or Regional Faceless Penalty Centre or penalty unit or penalty review unit set up under the said Scheme.

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