The Central Board of Direct Taxes (CBDT), on Friday, issued guidelines for the implementation of the Faceless Assessment Scheme, 2019.
The Board has notified the National e-Assessment Center (NeAC) at Delhi and various Regional e-Assessment Centers (ReACs) across 20 cities in the country for implementation of the Scheme.
The NeAC/ReACs hierarchy will be tasked with the management of Faceless Assessment proceedings and will be broadly responsible for various functions such as assessment proceedings under section 143, 144, 148 read with 143(2) or 142(1) by the AUs; verification related to assessment by the VUs; verification related to centralized dissemination of information by the Directorate of Systems, by the VUs; review of draft orders by the RUs; technical support by the TUs; and passing and dispatch of the final orders by the NeAC.
The guidelines seek to provide functions of the field formations outside the NeAC/ReACs Hierarchy.
“In order to implement the scheme, the Board has diverted the existing manpower at all levels of the department to the Faceless Assessment charges. The hierarchy in faceless scheme will work with 30 CCsIT, 154 PCslT, 565 Addi/Joint CsIT, 645 DCsIT/ACsIT, 2830 ITOs and attendant staff. The Board has diverted these posts vide order No.149 of 2020 dated 13.8.2020, as a result of which the residual jurisdiction will now rest with 32 CCsIT, 96 PCsIT, 252 Addi/Joint CsIT, 261 DCsIT/ACsIT, 1274 ITOs, and attendant staff,” the guidelines said.
The Board said that it must be ensured that the attached PDF list for diversion of posts of Additional CIT or JCIT or DCIT or ACIT or ITO is strictly adhered to and the summary sheet enclosed with the list is to be referred to for detailing purpose while passing the diversion order.
The guidelines requested All PrCCsIT to communicate to the board any discrepancy or omission in respect of any order/notification of ReAC / residual hierarchy/jurisdiction etc. latest by 12:00 Noon 17/8/2020, so that any corrigendum/amendment to the notification/order can be passed without any further delay.
Subscribe Taxscan Premium to view the Judgment
