The Faceless Appeal Scheme 2020 elaborates on Procedure in Faceless appeal, Initiation of penalty proceedings, Appellate Proceedings, Rectification Proceedings, and No personal appearance.
A notification was published in the Gazette of India on 25th September 2020 by the Central Board of Direct Taxes (CBDT) regarding the setting up of the NAFC and RAFC. The notification directs the Income-tax authorities of the Regional Faceless Appeal Centres (RFAC) and National Faceless Appeal Centre (NFAC) that they shall exercise the powers and perform functions, to facilitate the conduct of Faceless Appeal Proceedings, in respect of such territorial areas or persons or class of persons or incomes or class of incomes or cases or class of cases as specified by the Board, concerning appeals filed under section 246A or 248 of the Act which is pending or instituted on or after 25 September 2020.
The Board has set up the NFAC having headquarters at Delhi. And also it has set up the RFACs and Appeal Units havings headquarters at Delhi, Amritsar, Bhatinda, Jammu, srinagar, Palampur, Shimla, Faridabad, Gurgaon, Hisar, Karnal, Panchkula, Rohtak, Jalandhar, Ludhiana, Patiala, Chandigarh, Haldwani, Lucknow, Bareilly, Moradabad, Allahabad, Gorakhpur, Varanasi, Agra, Kanpur, Aligarh, Ghaziabad, Meerut, Muzaffarnagar, Noida, Dehradun, Mumbai, Pune, Aurangabad, Nashik, Thane, Kolhapur, Nagpur, Ahmedabad, Gandhinagar, Jamnagar, Rajkot, Vadodara, Surat, Valsad, Alwar, Jaipur, Ajmer, Kota, Udaipur, Bikaner, Jodhpur, Chennai, Coimbatore, Madurai, Salem, Tiruchirappalli, Hyderabad, Rajamumdry, Visakhapatnam, Guntur, Kurnool, Tirupati, Vijayawada, Bengaluru, Davanagere, Gulbarga, Mysore, Belgaum, Hubli, Mangalore, Panaji, Kochi, Kozhikode, Thrissur, Kottayam, Thiruvananthapuram, Kolkata, Siliguri, Jalpaiguri, Burdwan, Durgapur, Asansol, Bhagalpur, Patna, Dhanbad, Hazaribagh, Jamsehdpur, Ranchi, Guwahati, Jorhat, Dibrugarh, Shillong, Bhubaneswar, Cuttack, Sambalpur, Bilaspur, Raipur, Indore, Ujjain, Bhopal, Gwalior, Jabalpur for Faceless Appeal Scheme, 2020.
With Warm Regards,