Para 6 - Penalty proceedings for non-compliance - Faceless Assessment Scheme, 2019

6. Penalty proceedings for non-compliance. (1) Any unit may, in the course of assessment proceedings, for noncompliance of any notice, direction or order issued under this Scheme on the part of the assessee or any other person, send recommendation for initiation of any penalty proceedings under Chapter XXI of the Act, against such assessee or any other person, as the case may be, to the National e-assessment Centre, if it considers necessary or expedient to do so. (2) The National e-assessment Centre shall, on receipt of such recommendation, serve a notice on the assessee or any other person, as the case may be, calling upon him to show cause as to why penalty should not be imposed on him under the relevant provisions of the Act. (3) The response to show - cause notice furnished by the assessee or any other person, if any, shall be sent by the National e-assessment Centre to the concerned unit which has made the recommendation for penalty. (4) The said unit shall, after taking into consideration the response furnished by the assessee or any other person, as the case may be, - (a) make a draft order of penalty and send a copy of such draft to National e-assessment Centre; or (b) drop the penalty after recording reasons, under intimation to the National e-assessment Centre. (5) The National e-assessment Centre shall levy the penalty as per the said draft order of penalty and serve a copy of the same on the assessee or any other person, as the case may be.