The Central Board of Direct Taxes (CBDT) has notified the ‘Faceless Assessment (1st Amendment) Scheme, 2021’ which seeks to amend Faceless Assessment Scheme, 2019, by way of which certain amendments in definitions, in respect of no personal appearance in the Centres or Units and substituted Procedure for assessment.
The Faceless Assessment (1stAmendment) Scheme, 2021 is notified to bring the provisions of Faceless Assessment Scheme, 2019 at par with provisions of Section 144B of the Income-tax Act, 1961.
The National e-Assessment Centre shall serve a notice on the assessee under sub-section (2) of section 143 of the Income-tax Act, 1961 and the assessee 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; conducting of certain enquiry or verification by verification unit, and seeking technical assistance from the technical unit.
Where a request for obtaining further information, document or evidence from the assessee or any other person has been made by the assessment unit, the National e-Assessment Centre shall issue appropriate notice or requisition to such assessee or person, specifying a time therein, for submitting such information, documents or evidence.
The assessee or any other person, as the case may be, shall file his response to the notice within the time specified therein or such extended time as may be allowed on the basis of an application in this regard, to the National e-Assessment Centre.
Where a request for seeking technical assistance from the technical unit has been made by the assessment unit, the request shall be assigned by the National e-Assessment Centre to a technical unit in any one Regional e-Assessment Centre through an automated allocation system.
Where 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
Where the assessee again fails to file a response to the notice within the time specified or within the extended time 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 made 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. The assessment unit shall, while making a draft assessment order, provide details of the penalty proceedings to be initiated therein if any.
The National e-Assessment Centre shall examine the draft assessment order in accordance with the risk management strategy specified by the Board, including by way of an automated examination tool.
Firstly, finalize the assessment, in case no variation prejudicial to the interest of assessee is proposed, as per the draft assessment order and serve a copy of such order and notice for initiating penalty proceedings, if any, to the assessee, along with the demand notice, specifying the sum payable by, or refund of any amount due to, the assessee on the basis of such assessment.
Secondly, provide an opportunity to the assessee, in case any variation prejudicial to the interest of assessee is proposed, by serving a notice calling upon him to show cause as to why the proposed variation should not be made
Thirdly, assign the draft assessment order to a review unit in any one Regional e-Assessment Centre, through an automated allocation system, for conducting review of such order.
The review unit shall conduct a review of the draft assessment order, referred to it by the National e-Assessment Centre, whereupon it may decide to concur with the draft assessment order and intimate the National e-Assessment Centre about such concurrence; or suggest such variation, as it may deem fit, in the draft assessment order and send its suggestions to the National e-Assessment Centre.
Where 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 assessment unit shall in conformity with the directions issued by the Dispute Resolution panel under sub-section (5) of section 144C of the Act prepare a draft assessment order in accordance with subsection (13) of section 144C of the Act and send a copy of such order to the National e-Assessment Centre.
The National e-Assessment Centre shall, upon receipt of the draft assessment order referred to in clause (xxx), finalize the assessment within the time allowed under sub-section (13) of section 144C of the Act and serve a copy of such order and notice for initiating penalty proceedings, if any, upon the assessee, along with the demand notice, specifying the sum payable by, or refund of any amount due to, the assessee on the basis of such assessment.
The National e-Assessment Centre shall, after completion of the assessment, transfer all the electronic records of the case to the Assessing Officer having jurisdiction over the said case for such action as may be required under the Act.
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