Vide Notification Dated 28th December 2021, the CBDT has notified Faceless Appeal Scheme 2021.
As per the new scheme, a personal hearing through Video Conference can be requested and when request is made the same shall be allowed. No discretion with the CIT (A) to refuse such request of oral hearing through VC.
The relevant part of scheme reads as under:-
“12.) No personal appearance in the Centres or Units
(1) A person shall not be required to appear either personally or through authorised representative in connection with any proceedings under this Scheme before the income-tax authority at the National Faceless Appeal Centre or appeal unit set up under this Scheme.
(2) The appellant or his authorised representative, as the case may be, may request for personal hearing so as to make his oral submissions or present his case before the Commissioner (Appeals), through the National Faceless Appeal Centre, under this Scheme.
(3) The concerned Commissioner (Appeals) shall allow the request for personal hearing and communicate the date and time of hearing to the appellant through the National Faceless Appeal Centre.
(4) Such hearing shall be conducted through video conferencing or video telephony, including use of any telecommunication application software which supports video conferencing or video telephony, to the extent technologically feasible, in accordance with the procedure.
To Download the Notification,