The Central Board of Direct Taxes (CBDT) notified Faceless Assessment (1stAmendment) Scheme, 2021 which seeks to amend Faceless Assessment Scheme, 2019.
The amendment seeks to specify the procedure for Assessment under Faceless Assessment Scheme, 2019.
The CBDT notified that the National e-Assessment Centre shall serve a notice on the assessee under sub-section (2) of section 143 of the Act, then the assessee may, within fifteen days from the date of receipt of notice file his response to the National e-Assessment Centre.
The National e-Assessment Centre shall assign the case selected for the purposes of e-assessment under this Scheme to a specific assessment unit in any one Regional e- Assessment Centre through an automated allocation system.
Where a case is assigned to the assessment unit, it may make a request to the National e- Assessment Centre for obtaining such further information, documents or evidence from the assessee or any other person, as it may specify, conducting of certain enquiry or verification by verification unit; and seeking technical assistance from the technical unit.
As per the amendment if the assessee fails to comply with the notice or with a direction issued under sub-section (2A), of section 142 of the Act, the National e-Assessment Centre shall serve upon such assessee a notice under section 144 of the Act giving him an opportunity to show-cause, on a date and time to be specified in the notice, why the assessment in his case should not be completed to the best of its judgment.
The assessee shall, within the time specified in the notice referred to in clause (xi) or such time as may be extended on the basis of an application in this behalf, file his response to the National e-Assessment Centre.
If the assessee fails to file response to the notice within the time specified therein or within the extended time, if any, the National e-Assessment Centre shall intimate such failure to the assessment unit.
The assessment unit shall, after taking into account all the relevant material available on the record make in writing, a draft assessment order or, in a case where intimation is received from the National e-Assessment Centre, make in writing, a draft assessment order to the best of its judgment, either accepting the income or sum payable by, or sum refundable to, the assessee as per his return or making variation to such income or sum, and send a copy of such order to the National e-Assessment Centre.
If the eligible assessee files his objections with the Dispute Resolution Panel, the National e-Assessment Centre shall upon receipt of the directions issued by the Dispute Resolution Panel under sub-section (5) of section 144C of the Act, forward such directions to the concerned assessment unit.
The notification shall come into force from 17th February, 2021.
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