Para 7 - Rectification Proceedings - Faceless Appeal Scheme, 2021

7. Rectification Proceedings. (1) With a view to rectifying any mistake apparent from the record the Commissioner (Appeals) may amend any order passed by it in accordance with the provisions of the Act, by an order to be passed in writing. (2) Subject to the other provisions of this Scheme, an application for rectification of mistake referred to in sub-paragraph (1) may be filed with the National Faceless Appeal Centre by:- (a) the appellant or any other person, as the case may be; or (b) the Commissioner (Appeals) who has passed the appeal order; or (c) the Assessing Officer either directly or through the National Faceless Assessment Centre, as the case may be. (3) Where any application referred to in sub-paragraph (2) is received by the National Faceless Appeal Centre, it shall assign such application to a Commissioner (Appeals) through an automated allocation system. (4) The Commissioner (Appeals) shall examine the application and send the notice to the National Faceless Appeal Centre for granting an opportunity (a) to the appellant or any other person, as the case may be, where the application has been filed by the Assessing Officer either directly or through the National Faceless Assessment Centre, as the case may be; or (b) to the Assessing Officer either directly or through the National Faceless Assessment Centre, as the case may be, where the application has been filed by the appellant or any other person, as the case may be; or (c) to the appellant or any other person, as the case may be, and the Assessing Officer either directly or through the National Faceless Assessment Centre, as the case may be, where the application has been filed by the Commissioner (Appeals) referred to in clause (b) of sub-paragraph (2). (5) The National Faceless Appeal Centre shall serve the notice referred to in sub-paragraph (4) upon the appellant or any other person, as the case may be, or the Assessing Officer either directly or through the National Faceless Assessment Centre, as the case may be, calling upon him to show cause as to why rectification of mistake should not be carried out under the relevant provisions of the Act. (6) The appellant or any other person, as the case may be, or the Assessing Officer either directly or through the National Faceless Assessment Centre, as the case may be, shall furnish a response to the notice, as referred to in sub-paragraph (5), within the date and time specified therein, or such extended date and time as may be allowed on the basis of an application made in this behalf, to the National Faceless Appeal Centre. (7) Where a response, as referred to in sub-paragraph (6), is furnished by the appellant or any other person, as the case may be, or the Assessing Officer either directly or through the National Faceless Assessment Centre, as the case may be, the National Faceless Appeal Centre shall send such response to the Commissioner (Appeals), or where no such response is furnished, inform the Commissioner (Appeals) accordingly. (8) The Commissioner (Appeals) shall, after taking into consideration the application and response, if any, furnished by the appellant or any other person, as the case may be, or the Assessing Officer either directly or through the National Faceless Assessment Centre, as the case may be, by an order in writing, - (a) rectify the mistakes; or (b) reject the application for rectification, citing reasons thereof, and send the order after digitally signing it to the National Faceless Appeal Centre. (9) The National Faceless Appeal Centre shall upon receipt of rectification order, as referred to in sub-paragraph (8), communicate such order, (a) to the appellant or any other person, as the case may be; and (b) to the Assessing Officer either directly or through the National Faceless Assessment Centre, as the case may be, for such action as may be required under the Act.