ICAI’s Technical Guide on ‘Faceless Appeal Proceedings before CIT (A)’ with FAQs

New faceless regime being technology driven is prone to certain challenges and hence the ICAI has released the publication titled ‘Technical Guide on Faceless Appeal Proceedings before CIT (Appeals)’ along with FAQs, for guidance of Members, which is a handy tool to assist the CA fraternity for understanding the different aspects of the faceless regime and in making proper compliance of the new provisions/ procedures in a more objective manner with requisite documentations.

This publication of ICAI covers the aspects relating to law and procedures on faceless proceedings before the CIT(A) and is quite useful for guidance of Members to understand the e-procedure for faceless CIT (Appeals).

For better transparency, checking corrupt practices and to make compliances easier for taxpayers, the income-tax department has moved towards the faceless regime, like implementation of faceless assessment, faceless appeals, faceless penalty, etc.

Accordingly, CBDT has introduced a scheme for faceless hearing of appeals preferred before the first appellate authority i.e. the CIT(A). It is, but natural for the chartered accountants to take note of this development. To understand and study and then to practice faceless hearings of appeal is necessary for chartered accountants’ fraternity. These technological developments have their own pros and cons. They need to be understood thoroughly by all the stakeholders involved in the process.

Faceless Appeal Scheme (FAS) 2020 has been introduced view new IT Section 250(6B). The Scheme is to provides a mechanism for conducting Faceless Appeal Proceedings under newly introduced Section 250(6B) and Section 250(6C) of the Income-tax Act 1961. Faceless Appeal Scheme, 2020 has been notified vide Notification No 76/2020 dated 25/09/2020, It is provided that proceedings relating to all pending appeals as on 25/09/2020 shall also be dealt with under this scheme.

ICAI’s Technical Guide: Appeal before CIT(A) – Part I (August 2021: First Edition)

ICAI’s Technical Guide: FAQs on Appeal before CIT(A) – Part-II (August 2021: First Edition)

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