CBDT considering Modification in Faceless Appeal Scheme, 2020

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  • Last Updated on 7 October, 2021

modification in procedure of faceless appeal scheme

Case Details: CBDT v. Lakshya Budhiraja - [2021] 131 taxmann.com 51 (SC)

Judiciary and Counsel Details

    • Sanjay Kishan Kaul and M.M. Sundresh, JJ.
    • Arvind P. Datar, Sr. Adv. Tushar Mehta, Solicitor General N. Venkataraman, ASG Raj Bahadur YadavAnshuman AshokAnand Sukumar, AOR’s Rupesh KumarZoheb HussainPraneet PranavArdhendumauliSughosh SubramanyamRuchesh SinhaSaurabh SoparkarDharan GandhiVipul JoshiS. Sukumaran and Bhupesh Pathak, Advs. for the Appearing Parties.

Facts of the Case

The assessee challenged the Faceless Appeal Scheme, 2020, alleging that Scheme was discriminatory, arbitrary, and illegal to the extent it provided a virtual hearing as per circumstances to be approved by administrative authorities under Income-tax Act, 1961.
The instant petition was filed to transfer cases challenging Faceless Appeal Scheme, 2020 from High Courts to the instant Supreme Court.

Supreme Court Held

The learned Additional Solicitor General submitted before the Supreme Court that the Department is having a second look at the matter on the issue of Faceless Appeal Scheme, 2020, and he may be granted a period of three months as it may require change of law.
Considering the submission, the Supreme Court has deferred the matter for a period of three months as sought by the learned Additional Solicitor General.

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