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SOP (Standard Operating Procedure) For penalties

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SOP (Standard Operating Procedure) For penalties

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  1. SOP (Standard Operating Procedure) For penalties under Faceless Penalty Scheme-2021

  2. National/Regional Faceless Assessment Centers to act as Penalty Centres • For the purpose of faceless penalty proceedings and imposing penalties, the Faceless Penalty Scheme mandated appointment of National Faceless Penalty Centres (NFPC) and Regional Faceless Penalty Centres (RFPC). • As per Para 4(4) of Scheme read with Order dated 20.01.2021, National Faceless Assessment Centre (NaFAC)/Regional Faceless Assessment Centre (ReFAC) are to act as NFPC/RFPC respectively. • Further, Assessment units will act as Penalty Units and Faceless Assessment Officers (“FAO”) will act as Faceless Penalty Officers (“FPO”

  3.  Progress so Far under FPS • Vide Notification No. 2/2021 (S.O. 117(E)) dated 12th January, 2021, directions were issued for giving effect to the Faceless Penalty Scheme.  • Further, As per Para 3 of Faceless Penalty Scheme, 2021, CBDT issued orders to define scope of Faceless Penalty Scheme. • As per orders, penalties leviable by officer above the rank of Additional Commissioner of Income Tax (“CIT”) or designated authorities are not covered within the scope of FPS.

  4.  Identification of Penalties coming under FPS Purview • Faceless Penalty Unit shall go through the allocated penalty work item to find out whether the allocated penalties referred are coming within the scope of FPS as per CBDTs orders.  • Penalty which is out of scope of FPS will be forwarded immediately to the NaFAC so that they can forward the case to relevant jurisdiction. • Identification of cases kept in abeyance • FPU shall first identify the penalty cases which are kept in abeyance. Following tools may be used to identify such cases: • Access related to cases pending with CIT (Appeals) • Cases pending before ITAT or High Court and kept in abeyance • verify the response of the assessee to SCN claiming pendency of appellate proceedings through Judicial Portals   • Requesting jurisdictional Assessing Officer to provide requisite information

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