F No. 187/3/2020-ITA-I
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Direct Taxes)
North Block, New Delhi – 110001.
Dated the 14th October, 2020
Subject: Order under section 119 of the Income-tax Act, 1961 assigning the role of Pr.CCsIT (Jurisdictional) and Pr. CCIT (NFAC) -Regarding.
With the launch of the Faceless Appeal Scheme, 2020, the Income Tax Department is moving towards minimal interface with maximum governance. In order to effect the same, the National Faceless Appeal Centre (hereafter referred to as NFAC), Delhi has been created under Principal Chief Commissioner of Income-tax (NFAC) and 4 Regional Faceless Appeal Centres (hereinafter referred to as RFACs) under Chief Commissioner of Income-tax, (RFAC) at 4 centres, vide S.O. 3309 (E) Notification No. 81/2020/F.No/279/Misc./66/2014-SO-ITJ (Pt). In order to streamline the working of such Faceless Appeal Centres, the Central Board of Direct Taxes, in exercise of powers under section 119 of the Income-tax Act, 1961 (hereinafter referred to as the Act) hereby directs that:-
a. The Pr.CCsIT (Jurisdictional) shall be the cadre controlling authority for the NFAC and RFACs respectively.
b. That the CCsIT (RFAC) will report to the Pr.CCsIT of the region under whom he/she is posted. The APAR of the CCsIT (RFAC) and the CsIT (posted in Appeal Units) will be reported and reviewed respectively by the Pr.CCsIT of the region.
c. Pr. CCIT (NFAC) may give his/her inputs to Pr. CCsIT of region, to be considered while writing the APAR of CCsIT (RFAC) and CsIT(posted in Appeal Units).
d. The Pr.CCsIT of the region shall be responsible for completion and disposal of targets of the CsIT (posted in Appeal Units).
e. The Pr.CCsIT of the region shall also be responsible and accountable for all day to day administrative matters and functioning of the Faceless Appeal Hierarchy except those specifically assigned to Pr.CCIT (NFAC).
2. In furtherance of the above, the CBDT also clarifies that the role of the Pr.CCIT (NFAC) will inter-alia be as under and he/she shall be responsible for –
a. Overall implementation of Board’s policy with respect to Faceless Appeal Scheme, 2020 in the NFAC and RFACs.
b. Formulating the guidelines and SOPs required for the work to be done by the CsIT (posted in Appeal Unit) with the prior approval of the Board.
c. Formulating the roles for various income tax authorities posted in the RFACs hierarchy. d. Ensuring that the computer systems with the RFACs function properly and all the functionalities in this regard also function satisfactorily. He will be the interface between RFACs and Directorate of Systems and advise the Board of appropriate action at appropriate time and in appropriate circumstances.
3. This order comes into effect immediately.
4. The Hindi version of this order shall follow.
(Gulzar Ahmad Wani)
Under Secretary to the Government of India