CBDT assign all punishment cases to National Faceless Penalty Center besides in 3 cases

  • Income Tax
  • High Court
  • Supreme Court

In exercise of power conferred pursuant to paragraph 3 of the Faceless Penalty Scheme, 2021, the Central Board of Direct Taxes (CBDT) has directed that all penalty cases,  

pending as well initiated subsequently, is assigned to the National Faceless Penalty Centre to be disposed of by the National Faceless Assessment Centre (NeAC) in accordance with the Faceless Penalty Scheme 2021. 

However, penalty proceedings under the following circumstances are not subject to a faceless penalty scheme: 

a) Penalty proceedings in cases assigned to Central Charges 

b) Penalty procedures in cases allocated to International Tax Charges 

c) Penalty proceedings arising in TDS Charges. 

 

Faceless Assessment Centres & Units will act as Faceless Penalty Centres & Units until they are set up: CBDT 

Order, dated 20-01-2021 

In exercise of power conferred under para 4 of the Faceless Penalty Scheme, 2021, the Central Board of Direct Taxes (CBDT) has directed that the National Faceless Assessment Centre, Regional Faceless Assessment Centres, Assessment Units and Review Units set up under the Faceless Assessment Scheme, 

2019 shall act as the National Faceless Penalty Centre, Regional Faceless Penalty Centres, Penalty Units and Penalty Review Units under the Faceless Penalty Scheme, 2021 until they are set up. 

The Income-tax Authorities notified for Centres and Units under the Faceless Assessment Scheme, 2019 shall act and perform functions of the corresponding income-tax authorities of the National Faceless Penalty Centre, Regional Faceless Penalty Centres, Penalty Units and Penalty Review Units respectively.