View: The gaping loopholes in India’s faceless penalty scheme and how to plug them

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The circumstances under which a personal hearing is to be granted to a taxpayer should, therefore, be notified expeditiously.

Synopsis

In order to make the faceless penalty scheme be effective, it is, therefore, important that the allocation of cases is proper. FPS envisages penalty proceedings being conducted by an RPC different from an RAC. The two may be in different parts of the country, with different teams of different cultural backgrounds looking at the same case through different lenses.

The Central Board of Direct Taxes (CBDT) has, on January 12, notified the ‘Faceless Penalty Scheme’ (FPS).This notification has been issued in the wake of the Faceless Assessment Scheme notified on August 13, 2020, and the Faceless Appeal Scheme notified on September 25, 2020. FPS provides that the penalty shall be levied by a regional penalty centre (RPS) that will be different from the regional e-assessment centre (RAC), which will assess a

BY

Anish M Thacker

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