Circular No. 14/2021 — Faceless appeal scheme u/s 250
Date: 2021-07-02 Status: ACTIVE Category: Appeals & Dispute Resolution Binding on Department: Yes (Section 119 / Section 400 IT Act 2025)
Summary
Operational guidelines for the Faceless Appeal Scheme. All appeals before CIT(A) to be disposed of faceless.
Key Directions
- All CIT(A) appeals allocated through NFAC.
- Communication through electronic mode only.
- Personal hearing through video conferencing on specific request.
- Draft order by Appeal Unit, review by Technical Unit.
Applicability Under IT Act 2025
Saving Clause: Section 536 of IT Act 2025 saves circulars issued under the 1961 Act “so far as not inconsistent” with the new Act.
| Old Section (1961 Act) | New Section (2025 Act) | Consistent? |
|---|---|---|
| 250 | 356 | Yes |
Cross-References
Act Sections
Related Circulars
- None identified
Key Case Law (Circular Supremacy)
- To be populated — cases where this circular was cited/applied
Full Text
Full text to be added — see raw/circulars/ for PDF when available
Source
- Official: incometaxindia.gov.in/circulars