Revised faceless CIT Appeal Scheme notified vide Notification no 139 dated 28.12.2021 скачать в хорошем качестве

Revised faceless CIT Appeal Scheme notified vide Notification no 139 dated 28.12.2021

Case Summary : Revised faceless CIT Appeal Scheme notified vide Notification no 139 dated 28.12.2021 As per new scheme a personal hearing through Video Conference can be requested and when request is made the same shall be allowed . No discretion with the CIT (A ) to refuse such request of oral hearing through VC. No personal appearance in the Centres or Units. Such hearing shall be conducted through video conferencing Now under the revised scheme all power of condonation, additional evidences , additional ground are with CIT( A) only . No review of such order by another unit or another CIT(A). The CIT( A) to draft and finalise the order and this order will be shared with the appellant through Faceless Appeal Centre . Earlier it was ‘appeal unit’ based , now it is CIT(A) based. Further now appellant can claim oral hearing through VC as a matter of right as against old scheme where it was discretionary with CCIT to allow or not to allow such request of oral hearing through VC. Appellant must be given a fair and adequate opportunity to represent its case . #IncomeTaxcasesUpdates #LatestIncomeTaxcases #IncomeTax #IncomeTax1961 #IncomeTaxNotices #IncomeTaxCases #incometaxcasesanalysis #IncomeTaxLaw #advocateamitkumargupta #9811291390 #amitkrg246@gmail.com #amitkrg246@yahoo.com #amitkumargupta