Para 4 - Faceless Penalty Centres - Faceless Penalty Scheme, 2021

4. Faceless Penalty Centres. (1) For the purposes of this Scheme, the Board may set up - (i) a National Faceless Penalty Centre to facilitate the conduct of faceless penalty proceedings in a centralized manner 1 [ **** ] ; 2 [ **** ] (iii) penalty units, as it may deem necessary, to facilitate the conduct of faceless penalty proceedings, to perform the function of drafting penalty orders, which includes identification of points or issues for imposition of penalty under the Act, seeking information or clarification on points or issues so identified, providing opportunity of being heard to the assessee or any other person, analysis of the material furnished by the assessee or any other person, and such other functions 3 [ as may be required for the purposes of imposing penalty and the term penalty unit , wherever used in this Scheme, shall refer to an Assessing Officer having powers so assigned by the Board ] ; (iv) penalty review units, as it may deem necessary, to facilitate the conduct of faceless penalty proceedings, to perform the functions of review of draft penalty order, which includes checking whether the relevant material evidence has been brought on record, whether the relevant points of fact and law have been duly incorporated in the draft order, whether the issues on which penalty is to be imposed have been discussed in the draft order, whether the applicable judicial decisions have been considered and dealt with in the draft order, checking arithmetical correctness of computation of penalty, if any, 4 [ and such other functions as may be required for the purposes of review and the term penalty review unit , wherever used in this Scheme, shall refer to an Assessing Officer having powers so assigned by the Board ] . (2) All communication among the penalty unit and penalty review unit or with the assessee or any other person, as the case may be, or any income-tax authority or the National Faceless Assessment Centre, with respect to the information or documents or evidence or any other details as may be necessary for the purposes of imposing penalty under this Scheme, shall be through the National Faceless Penalty Centre. (3) The penalty unit and the penalty review unit shall have the following authorities, namely: (a) Additional Commissioner or Additional Director or Joint Commissioner or Joint Director, as the case may be; (b) Deputy Commissioner or Deputy Director or Assistant Commissioner or Assistant Director, or Income-tax Officer, as the case may be; (c) such other income-tax authority, ministerial staff, executive or consultant, as may be considered necessary by the Board. (4) The Board for the purposes of this Scheme shall, until the date on which the National Faceless Penalty Centre or 5 [ **** ] the penalty units or the penalty review units are set up, direct the National Faceless Assessment Centre, 5 [ **** ] assessment unit and review unit to also act as the National Faceless Penalty Centre, 5 [ **** ] the penalty unit and the penalty review unit, respectively. ************** NOTES:- 1. Omitted vide NOTIFICATION NO. 54/2022 dated 27-05-2022 before it was read as, and vest it with the jurisdiction to impose penalty in accordance with the provisions of this Scheme 2. Omitted vide NOTIFICATION NO. 54/2022 dated 27-05-2022 before it was read as, (ii) Regional Faceless Penalty Centres, as it may deem necessary, to facilitate the conduct of faceless penalty proceedings, which shall be vested with the jurisdiction to impose penalty in accordance with the provisions of this Scheme; 3. Substituted vide NOTIFICATION NO. 54/2022 dated 27-05-2022 before it was read as, as may be required for the purposes of imposing penalty 4. Substituted vide NOTIFICATION NO. 54/2022 dated 27-05-2022 before it was read as, and such other functions as may be required for the purposes of review, and specify their respective jurisdiction 5. Omitted vide NOTIFICATION NO. 54/2022 dated 27-05-2022 before it was read as, the Regional Faceless Penalty Centres, , Regional Faceless Assessment Centre, And Regional Faceless Penalty Centre,