Order under Para 4 of the Faceless Penalty Scheme, 2021 for directing the National Faceless Assessment Centre /Regional Faceless Assessment Centre/ Assessment Unit/ Review Unit to act as the National Faceless Penalty Centre /Regional Faceless Penalty Centre/ Penalty Unit/ Penalty Review Unit under the Scheme - Income Tax - F No. 187/4/2021-ITA-I

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 20th January, 2021 ORDER Subject: Order under Para 4 of the Faceless Penalty Scheme, 2021 for directing the National Faceless Assessment Centre /Regional Faceless Assessment Centre/ Assessment Unit/ Review Unit to act as the National Faceless Penalty Centre /Regional Faceless Penalty Centre/ Penalty Unit/ Penalty Review Unit under the Scheme regarding. In pursuance to sub-para 4 of Para 4 of the Faceless Penalty Scheme, 2021 (the Scheme), the Central Board of Direct Taxes (hereinafter referred to as Board) hereby directs that, until the date on which National Faceless Penalty Centre /Regional Faceless Penalty Centres/ Penalty Units/ Penalty Review Units under the Scheme are set up, the National Faceless Assessment Centre /Regional Faceless Assessment Centres/ Assessment Units/ Review Units (read as NeAC/ ReACs/ AUs/ RUs), set up under the Faceless Assessment Scheme, 2019 will also act as the National Faceless Penalty Centre /Regional Faceless Penalty Centre/ Penalty Unit/Penalty Review Unit respectively. 2. The Income-tax Authorities of the NeAC/ReAC/AUs/RUs i.e. Pr.CCIT/ CCIT/ Pr.CIT/ CIT/Addl.CIT/Jt.CIT/ DCIT/ACIT/ ITO shall act as and perform the functions of the corresponding Income-tax authorities of the National Faceless Penalty Centre/ Regional Faceless Penalty Centers/ Penalty Units/ Penalty Review Units respectively. 3. This order shall come into force with immediate effect. 4. The Hindi version of this order shall follow. (Gulzar Ahmad Wani) JCIT (OSD), ITA-I