Order under Para 3 of the Faceless Penalty Scheme, 2021, for defining the scope of ‘Penalties’ to be assigned to the Faceless Penalty Scheme, 2021 – regarding
F No. 187/4/2021-ITA-I
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Direct Taxes)
North Block, New Delhi – 110001
Dated the 26th February, 2021
Subject: Order under Para 3 of the Faceless Penalty Scheme, 2021, for defining the scope of “Penalties” to be assigned to the Faceless Penalty Scheme, 2021 – regarding
1. The Central Board of Direct Taxes, in exercise of powers conferred under Para 3 of the Faceless Penalty Scheme, 2021 (the Scheme) and in continuation of the order F. No. 187/4/2021-ITA-1 dated 20.01.2021, hereby clarifies that:
(i) Penalty proceedings arising / pending in the Investigation Wing, the Directorate of I&CI, erstwhile DG (Risk-Assessment) or by any prescribed authority for the purpose of specified penalties shall remain outside the purview of the Scheme, in addition to the exclusions provided in the order (supra) under Para 3 of the Scheme order F. No. 187/4/2021-ITA-1 dated 20.01.2021;
(ii) Penalty proceedings arising out of any statute other than the Income-tax Act, 1961 shall remain outside the purview of the Scheme; and,
(iii) All the penalties imposable by the officers of the level of Commissioner/Director/ Commissioner (Appeals/Appeal Unit) and above shall remain outside the purview of the Scheme and be disposed by the respective officer.
2. Further, it is also clarified that all the penalties imposable under the Income-tax Act, 1961, except for the exclusions provided in Para 1 above, by the officers of the rank of Addl. CIT/JCIT and below, shall remain with the National Faceless Assessment Centre (read as NeAC) as per the order under Para 4 of the Scheme vide F. No. 187/4/2021-ITA-1 dated 20.01.2021
3. This order shall come into force with immediate effect.
(Prajna P arnita)
1. PS to FM/OSD to FM/PS to MoS (R)/OSD to MoS(R)
2. PS to Secretary(Finance)/(Revenue)
3. Chairman, CBDT 86 All Members, CBDT
4. All Principal Chief Commissioners of Income-tax / Principal Director Generals of Income-tax.
5. Pr. Chief Controller of Accounts, New Delhi
6. All Joint Secretaries/CsIT, CBDT
7. Web Manager, 0/o Pr.DGIT(Systems) with request to upload on the departmental website.
8. Commissioner of Income-tax (Media 86 TP) and official Spokesperson, CBDT, New Delhi.
9. Secretary General, IRS Association/ Secretary General, ITGOA/ All India Income Tax SC & ST Employees’ Welfare Association / Income Tax Employees Federation (ITEF).
10. JCIT, Data-Base Cell for uploading on irsofficersonline.org.
11. ADG (Systems)-4 for uploading on the website of incometax.gov.in