![]() ![]() Among these cases, it is a distinct possibility that penalties are either dropped or levied off-line without marking them on ITBA. FPU may also identify the cases which are not found kept in abeyance but limitation for imposition of penalties has expired. FPU may also look into the available resources to see the fate of quantum appeal before finalising the penalty.Ĥ. If any pending appeal is decided in favour of the assessee, it is most likely that the assessee shall bring the fact on record in penalty proceedings. FPU shall also take into account the decision of appellate authorities in quantum appeal. The same may be mentioned in case noting history with relevant document attached for reference.ģ. If the case is identified as to be kept in abeyance, the data thereof should be entered on ITBA. Any other process as deemed fit within the provisions of the Scheme. Requesting the JAO to provide the information. To verify the response of the assessee to SCN claiming pendency of appellate proceedings through Judicial Portals. (for cases pending before ITAT/HC and kept in abeyance earlier) Access to data relating to appeals pending before CIT (Appeal Unit) including Form 35. ![]() The available tools for identification could be:. FPU at initial stage may try to identify the cases which are’ kept in abeyance’. Penalties which are outside the scope of FPS but found allocated, the details thereof may be forwarded immediately to designated e-mail of NaFAC for their transfer to appropriate jurisdiction.Ģ. FPU may go through the penalty work item to ascertain whether the penalties referred are within the scope of FPS as per CBDTs orders referred to above. (Identification of Penalties Kept in abeyance/Already completed/Outside the scope of Faceless)ġ. As the quantum appeal matter is handled by JAO, all action relating to section 275(1A) which may result in impositions/enhancement/reduction of penalty shall be taken by Facility for implementation of provisions of section 275(1A) by JAO is already in place in ITBA Updated recommended penalties in prescribed Form as received from JAO shall be taken as reference to NFPC and added to worklist of pending penalties.ģ. However, penalties recommended by Income Tax Authorities shall be captured through a Form available to them on ITBA. Upload of Notice initiating Penalties by IT Authorities (JAO) on ITBA is also deemed to be a reference to NFPC. CIT) shall be submitted by Range Head in prescribed form available on ITBA for making reference to NFPC. Penalties recommended by NaFAC, (Non-compliance penalties leviable by Addl. Upload of Notice initiating penally proceedings has been deemed to be requisite reference required under the NPFS-2021. All penalties initiated by the NaFAC shall be captured by ITBA for reference to NFPC. The SOP for completing penalties covered under the scope of FP5-2021 is laid down as under:-ġ. ![]() Further Penalties pertaining to Central Charge/International Taxation/MS are also outside the scope of FAS. CIT or by designated Authorities are not within the scope of FPS. Penalties leviable by officers above the rank of Addl. 1-1TA-I dated and dated defines the scope of FPS. Therefore, hereinafter, National Faceless Penalty Centre (NFPC) may be read as National Faceless Assessment Centre (NaFAC) Faceless Penalty Unit or Penalty Unit may be read as Assessment Unit (AU) and Faceless Penalty Officer (FPO) may be read as Faceless Assessing Officer (FAO), wherever referred in this document.įurther Notification No.3/2021(5.0.118(E) dated 12th January,2021) notified on the strength of section 274(2B) of the Income-tax Act, 1961 issues directions for the purposes of giving effect to the Faceless Penalty Scheme, 2021.ĬBDTs order under pars 3 of the Faceless Penalty Scheme, 2021 issued in F. National Faceless Assessment Centre (NaFAC)/Regional Faceless Assessment Centre (ReFAC) are to act as NFPC/RFPC respectively as per para 4(4) of the Scheme read with CBDTs order dated. The Scheme mandates setting up of National Faceless Penalty Centre/Regional Faceless Penalty Centres (NFPC/RFPC) to conduct Faceless Penalty Proceedings and impose penalty in cases falling into its scope in a centralised manner similar to those of Faceless Assessment. 117(E)) dated 12th January, 2021on the strength of Section 274(2A) of the Income-tax Act. I am directed to convey that the following Standard Operating Procedure (SOP) is prescribed with the approval of CBDT for completing the penalties under the FPS-2021:-įaceless Penalty Scheme, 2021 has been notified vide CBDT notification No. Sub: – SOP for Penalties under Faceless Penalty Scheme-2021 National Faceless Assessment Centre, Delhi ![]()
0 Comments
Leave a Reply. |
AuthorWrite something about yourself. No need to be fancy, just an overview. ArchivesCategories |