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Overview of Faceless Penalty (Amendment) Scheme, 2022

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The Central Board of Direct Taxes (CBDT) has notified the amendment in the Faceless Penalty Scheme 2021. This Scheme may be called the Faceless Penalty (Amendment) Scheme, 2022. Here is a short overview of the same:

  • The notification allows mandatory personal hearing through electronic mode to any taxpayer who has sought a hearing.
  • The board has omitted the Regional Faceless Penalty Centre from the Faceless Penalty Scheme and provides that electronic records shall be authenticated by the National Faceless Penalty Centre and even hearing should be done via them and not regional faceless penalty centre.
  • The Faceless Penalty (Amendment) Scheme, 2022 says that such hearing will be held exclusively through video conferencing or video telephony, including use of any telecommunication application software which supports video conferencing or video telephony.
  • The amendment says that cases where a request for personal hearing has been received, the income-tax authority of the relevant unit shall allow such a hearing through the National Faceless Penalty Centre and not regional faceless authority centres.
  • Even the processing of penalty or dropping of penalty will be done via national faceless penalty centre and not regional faceless penalty centre.
  • The notification gives effect to the changes proposed in the Finance Act 2022 to section 144B of the Income Tax Act, as per the order.

 

Related Notifications


CBDT notifies Faceless Penalty (Amendment) Scheme, 2022


Faceless Penalty Order 2022


 


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CA Rupali Gupta

CA Rupali Gupta