The Income Tax Department today launched Faceless Income Tax Appeals. Under Faceless Appeals, all Income Tax appeals will be finalised in a faceless manner under the faceless ecosystem with the exception of appeals relating to serious frauds, major tax evasion, sensitive & search matters, International tax and Black Money Act. Necessary Gazette notification has also been issued today.

It may be noted that Hon’ble PM on 13th August, 2020 while launching the Faceless Assessment and Taxpayers’ Charter as part of “Transparent Taxation – Honoring the Honest” platform, had announced launching of Faceless Appeals on 25th September, 2020 on the birth anniversary of Pt. Deen Dayal Upadhayay. Also, in recent years the Income Tax Department has carried out several reforms in Direct Taxes for the simplification of tax processes and for ease of compliance for the taxpayers.

Under the Faceless Appeals, from now on, in income tax appeals, everything from e-allocation of appeal, e-communication of notice/ questionnaire, e-verification/e-enquiry to e-hearing and finally e-communication of the appellate order, the entire process of appeals will be online, dispensing with the need for any physical interface between the appellant and the Department. There will be no physical interface between the taxpayers or their counsel/s and the Income Tax Department. The taxpayers can make submissions from the comfort of their home and save their time and resources.

The Faceless Appeals system will include allocation of cases through Data Analytics and AI under the dynamic jurisdiction with central issuance of notices which would be having Document Identification Number (DIN). As part of dynamic jurisdiction, the draft appellate order will be prepared in one city and will be reviewed in some other city resulting in an objective, fair and just order. The Faceless Appeal will provide not only great convenience to the taxpayers but will also ensure just and fair appeal orders and minimise any further litigation. The new system will also be instrumental in imparting greater efficiency, transparency and accountability in the functioning of the Income Tax Department.

As per data with CBDT, as on date there is a pendency of almost 4.6 lakh appeals at the level of the Commissioner (Appeals) in the Department. Out of this, about 4.05 lakh appeals, i.e., about 88 % of the total appeals will be handled under the Faceless Appeal mechanism and almost 85% of the present strength of Commissioners (Appeals) shall be utilised for disposing off the cases under the Faceless Appeal mechanism.

What are different authorities with which Income Tax Appeal can be filed ?

How do I file Income Tax Appeal to CIT Appeals?

How to file Income Tax Appeal online?

What is Predeposit for filing Income Tax Appeal Online?

What is time Limit to file Income Tax Appeal ?

What is fees to File Income Tax Appeal Online?

How can I Check Status of Income Tax Appeal?

What are frequently asked questions for filing Income Tax Appeal?

Here is the Free Study Material on Income Tax Appeal

Guidelines for Income Tax Appeal

Faceless Appeal Scheme 2020 I Income Tax Notification No 76/2020 Dated 25.09.2020

Faceless Appeals launched by CBDT – Honoring The Honest 25.09.2020

Limits increased for filing Income Tax Appeal by Department :Circular No. 17/2019 Dated 8th August 2019

How to file Income Tax Appeal Online – Form 35 to CIT (A)

Circular No 5/2019 Dated 5th February 2019  Monetary limits prescribed for filing of IT appeals are made applicable to wealth tax appeals

Income Tax Appeal should be contested on merits as per Circular No 3/2018  : CBDT Instructions F. No .  279/Misc/M-93/2018-ITJ Dated 11.12.2018

Scope Extended by CBDT for filing Appeal by Income Tax Department for Low Tax Effect :Circular No. 3 of 2018 modified:  F.No 279/Misc/142/2007/-ITJ(pt) Dated 20.08.2018

CBDT Circular No 3/2018 Dated 11.07.2018 threshold limit increased for filing of appeal before ITAT, High Courts & Supreme Court 

Limit increased for filing Appeal by CBDT : Press Release  Dated 11.07.2018

CBDT Revised limit for filing Appeals by Income Tax department to Tribunal/High Court/Supreme Court Circular No 21/2015 as Amended by Letter dated 14.07.2017

Tax effect of filing appeal in case of section 115JB / 115JC : CBDT Modified Circular 21/2015 dated 10.12.2015

Income Tax Dept. targets to dispose of 1.33 lakh appeals

Income Tax Appeal to CIT (Appeals)

How to opt and Submit response for e-Proceeding on IncomeTaxIndiaEfiling

Challan for Income Tax Appeal Fees

How to file Income Tax Appeal to Commissioner (Appeals)

E filing of Income tax Appeal to CIT (appeals)

Irregularities in Income Tax Orders Passed by CIT (Appeals) : CBDT

Mandatory e filing of Appeal before CIT (appeals) in Income Tax

Judgments

Income Tax Appeal can not be rejected just because filed manually instead of electronically : ITAT

Taxpayer can not file income tax appeal and writ petition simultaneously : High Court

CIT(A) has no power to declare TDS return filed by assessee as non-est: ITA

CIT(A) cannot permit an assessee to withdraw an appeal or dismiss without deciding it on merit : ITAT

Income Tax Appeal to Tribunal

How to file Income Tax Appeal to Appellate Tribunal

APPEAL TO THE INCOME TAX APPELLATE TRIBUNAL 

ITAT couldn’t dismiss appeal due to non-appearance of party: HC

Rectification of Tribunal Order not allowed just because different view taken by same Tribunal in another case : HC

No need to give notice to the assessee for Transferring Case to another AO within same City : ITAT

Income Tax Appeal to High Court

How to file Income Tax Appeal to High Court

Income Tax Appeal to Supreme Court

How to file Income Tax Appeal to Supreme Court

Judgments on Appeal Delay

Mistake committed by Advocate is a reasonable cause to condone delay in filing Appeal : ITAT

Delay in Filing Appeal Condoned due to illness of chief accountant : ITAT

Delay in filing Appeal due to fault of CA condoned : ITAT

Book on Income Tax Appeal

Law and Procedure of Filing of Appeals; Income tax -2017 Book-Ram Dutt Sharma