Faceless Penalty Scheme
The Faceless Penalty Scheme was notified by the Central government recently. Under this scheme, penalty proceedings will be conducted in an “e-proceeding” facility through the assessee’s registered account in the designated portal. The Central Board of Direct Taxes (CBDT) had notified that it will set up faceless penalty centres, both at the national and regional level, for conducting faceless proceedings and imposing penalty. All communications between units and assesses will be done via online means, unless physical hearing is approved by CBDT.