| Question And Answer | |
|---|---|
| Subject: | APPEAL BY NRI |
| Category: | Income-Tax |
| Querist: | MBT |
| Answered by: | Advocate Shashi Ashok Bekal |
| Tags: | appeal, Non- Resident |
| Date: | December 6, 2022 |
- WHETHER AN APPEAL FILED BY NRI WOULD BE HEARD IN FACELESS MANNER OR IN PHYSICAL MODE?
2. WHETHER ASSESSMENT PROCEEDINGS IN THE CASE OF NRI WOULD BE HEARD IN FACELESS MANNER OR IN PHYSICAL MODE?
3. WHETHER BOTH APPEAL AND/ OR ASSESSMENT PROCEEDINGS ARE COVERED BY SECTION 144C ?
The Central Board of Direct Taxes vide Order under sub-section (2) of Section 144B of the Act for specifying the scope/cases to be done under the Act, F.No. 187/3/2020-ITA-I dated 31st March, 2021 (the Order) specified that all the assessment proceedings pending as on 31.03.2021 and the assessment proceedings initiated on or after 01.04.2021 (other than those in the Central Charges and International Taxation Charges) which fall under the “class of cases” as defined in the said Order shall be completed under section 144B of the Act.
Therefore, where the assessee’s case is under international tax charge, the same would not be completed in a Faceless manner.