key changes in the new Faceless Appeal Scheme
10 key changes in the new Faceless Appeal Scheme, which are listed below: 1. Compulsory to allow a personal hearing if requested : The new scheme has replaced the word ‘may’ with ‘shall’ with respect to allowing requests for a personal hearing. Thus, it would be mandatory for the Commissioner (Appeals) to allow a personal hearing if the taxpayer requests it during e-proceedings. 2. No draft appeal order : The appeal unit was required to prepare a draft order in the previous scheme. The said draft order was then sent to another Appeal Unit for review. It was done in cases where the aggregate amount of tax, penalty, interest or fee, including surcharge and cess, payable in respect of disputed issues, exceeds the specified amount. There is no concept of a draft order in the new appeal scheme. The Commissioner (Appeals) shall prepare an appeal order and send it to National Faceless Appeal Centre (NFAC) after signing the same digitally. After that, the NFA...