The finance ministry has notified the Faceless Penalty Scheme underneath which nationwide and regional centres can be set as much as facilitate the conduct of faceless penalty proceedings in revenue tax circumstances.
“The penalty underneath this Scheme shall be imposed in respect of such territorial space, or individuals or class of individuals, or revenue or class of revenue or circumstances or class of circumstances, or penalties or class of penalties as could also be specified by the CBDT,” the notification stated.
As per the scheme, the Nationwide Faceless Penalty Centre will facilitate the conduct of faceless penalty proceedings in a centralised method and has been vested with the jurisdiction to impose penalty. The scheme additionally supplies for organising of varied Regional Faceless Penalty Centres.
The enchantment in opposition to a penalty order made by the Nationwide Faceless Penalty Centre shall lie earlier than the Commissioner (Appeals) having jurisdiction over the jurisdictional revenue tax authority or earlier than the Nationwide Faceless Enchantment Centre.
An individual shall not be required to look both personally or via authorised consultant in reference to any proceedings earlier than the revenue tax authority on the nationwide or regional faceless penalty centres or penalty/penalty evaluation unit arrange underneath this scheme, it stated.
As a part of tax reforms, the federal government final 12 months launched faceless tax evaluation scheme.
The faceless evaluation and appeals course of was launched to make tax administration freed from any bias and to take away any subjectivity that non-public interface between the taxpayer and officers may introduce within the course of.
In case of an enchantment in opposition to such evaluation, the taxpayer can search private listening to by the use of video-conference to current his case. As per the scheme, this request “might” be cleared by a chief commissioner or director basic dealing with a regional faceless enchantment centre. The finance ministry has additionally launched taxpayers’ constitution which seeks to supplies truthful, courteous and affordable therapy whereas treating taxpayers as sincere. It additionally expects taxpayers to be sincere and pay taxes on time.