CBDT notifies Faceless Appeal Scheme, 2021; in supersession of the earlier Faceless Appeal Scheme, 2020

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 28th December, 2021
(INCOME-TAX)

S.O. 5429(E).—In exercise of the powers conferred by sub-sections (6B) and (6C) of section 250 of the Income-tax Act, 1961 (43 of 1961), and in supersession of the Faceless Appeal Scheme, 2020 of the Government of India in the Ministry of Finance published in the Official Gazette vide number S.O. 3296(E) dated 25^th September 2020 and S.O. 3297(E) dated 25^th September 2020, except as respects things done or omitted to be done before such supersession, the Central Government hereby makes the following Scheme, namely:^—

1. Short title and commencement.—(1) This Scheme may be called the Faceless Appeal Scheme, 2021. (2) It shall come into force on the date of its publication in the Official Gazette.
2. Definitions.— (1) In this Scheme, unless the context otherwise requires, —

(i)”Act” means the Income-tax Act, 1961 (43 of 1961);

(ii) “addressee” shall have the same meaning as assigned to it in clause (b) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000);

(iii) “appeal” means appeal filed by a person under sub-section (1) of section 246A or section 248 of the Act;

(iv)  “appellant” means the person who files appeal under section 246A or section 248 of the Act;

(v) “authorised representative” shall have the same meaning as assigned to it in sub-section (2) of section 288 of the Act;

(vi) “automated allocation system” means an algorithm for randomised allocation of cases, by using suitable technological tools, including artificial intelligence and machine learning, with a view to optimise the use of resources;

(vii) “computer resource” shall have the same meaning as assigned to it in clause (k) of sub- section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000);

(viii) “computer system” shall have the same meaning as assigned to it in clause (1) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000);

(ix) “computer resource of appellant” shall include the registered account in the designated portal of the Income-tax Department, or the Mobile App linked to the registered mobile number, or the registered e-mail address, of the appellant;

(X)”digital signature” shall have the same meaning as assigned to it in clause (p) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000);

(xi)”designated portal” means the web portal designated as such by the Principal Chief Commissioner of Income-tax or Principal Director General of Income-tax, in charge of the National Faceless Appeal Centre;

(xii)”e-appeal” means the appellate proceedings conducted electronically in ‘e-appeal’ facility through the registered account of the appellant in designated portal;

(xiii)”electronic record” shall have the same meaning as assigned to it in clause (t) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000);

“email” or “electronic mail” and “electronic mail message” means a message or information created or transmitted or received on a computer, computer system, computer resource or communication device including attachments in text, image, audio, video and any other electronic record, which may be transmitted with the message;

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