Faceless Appeal Scheme, 2021
In furtherance to the reforms initiated by the Government of India to eliminate human interface and to promote
transparency within the Income-tax Department, the Hon’ble Finance Minister had extended the faceless assessment
proceedings to the first appellate authority viz. the Commissioner (Appeals) under the Finance Act, 2020. Accordingly,
amendments were made in section 250 of the Income-tax Act, 1961 (‘the Act’) in order to enable the Central
Government to notify scheme for faceless appeals.
The Central Board of Direct Tax notified the ‘Faceless Appeal Scheme, 2020’ (‘the Scheme, 2020’)1 under section 250(6B)
of the Act. The Scheme, 2020 was challenged before various High Courts/Supreme Court on certain aspects including
conducting of appellate hearing.
