FACELESS ASSESSMENT SCHEME
FACELESS ASSESSMENT SCHEME
FACELESS ASSESSMENT SCHEME
INCOME TAX-FACELESS ASSESSMENT SCHEME
FACELESS ASESSMENT
SCHEME LAUNCHED BY PM MODI
E-Assessment
is now Faceless Assessment, CBDT vide Notification no. 60 and 61 of 2020 has
amended the earlier provisions for e-assessment and renamed the said scheme as
Faceless Assessment.
This scheme
aimed at moving to faceless scrutiny and eliminate human interference of human
in assessment proceedings.
Features
of the Scheme:
·
Greater transparency
·
Minimal interface with taxpayer
·
Improvement in delivery of services.
·
Automated random allocation of cases.
·
Central issuance of notices with
Document Identification No.(DIN)
·
Draft assessment order in one city,
review in another city and finalisation in third city.
Exceptions to Faceless
Assessment:
Any
assessment that includes serious frauds, major tax evasion, sensitive and
search matters will not form part of
this Faceless Assessment.
The
system also excludes International Taxation and Black Money Act & Benami.
Procedure
for Faceless assessment:
STEP
1: The
National e-Assessment Centre shall serve a notice on the assessee under
sub-section (2) of section143.
STEP
2: The assessee
may, within fifteen days from the date of receipt of notice referred to in
clause (i), file his response to the National e-assessment Centre.
STEP
3: Allocation of
Case to Assessment Unit-
NeAC shall
assign the case selected to an AU in any one Regional e-Assessment Centre
through Automated Allocation System
I. Where a case
is allocated to AU, the AU may request NeAC to:
obtain
such information/document/evidence from assessee or any other person
conducting
of certain enquiry/verification by Verification
Unit
seeking
technical assistance from Technical Unit
II. The NeAC shall issue
appropriate notice or requisitions to
the assessee or any other person for obtaining necessary information, documents
or evidence as may be requested by
Assessment Unit to NeAC.
III. The Assessee shall file his
response to NeAC through an application within the specified time or such
extended time as the case may be.
IV. Request for conducting of certain
enquiry or verification by the Verification
Unit-------------NeAC shall assign the same to a VU in one Regional e-assessment center through an Automated Allocation System
V. Seeking technical assistance from Technical
Unit-----------------
NeAC shall
assign the same to a TU in one Regional
e-assessment Center through an
Automated Allocation System.
STEP
4: After taking
into account all the sought information in writing, The AU shall draft an
Assessment Order of either accepting or modifying the returned return of that
assessee and send a copy to NeAC along with penalty proceedings to be
initiated, if any:
I. NeAC
shall examine the draft assessment order in accordance with the risk management
strategy specified by board, whereupon it may decide to-
a. Finalise the assessment in accordance
with draft assessment. Serve an order to assessee specifying the sum payable or
refund amount along with notice of penalty proceedings if any.
b.Provide an opportunity to the
assesse,in case of modification is proposed
by serving a show cause notice as to why the assessment should not be
completed as per draft assessment.
c. In case of Review, the NeAC can
assign the draft assessment order to Review Unit in any ReAC through an
Automated Allocation System.
II.Where NeAC has referred a case to REVIEW
UNIT, RU
shall conduct review of the order and may
decide to:
Agree
with the draft assessment order and intimate the same to NeAC.
Suggest
any modification, as it may deem fit, to such draft order and send it to NeAC
III. Where NeAC receives modification as suggested by REVIEW UNIT, It
will communicate the same to an AU on Automated Allocation System (i.e other than the AU which had
prepared the draft assessment order)
IV. The AU unit shall after considering
the modifications made by RU, send the final draft Assessment Order to NeAC
V. NeAC after
receiving the final draft, shall follow the laid down procedure as discusses
above in 4(I) a or b.
VI. Where a Show
Cause notice has been served to the Assessee,he shall submit his response to
the to NeAC within the time specified therein.
VII. NeAC shall
where –
Finalise the assessment as per draft
order if assessee fails to reply in stipulated time period.
Send the reply of assessee to AU and AU
after taking into such response make a Revised draft and send to NeAC.
STEP
5: Final Order and Completion of Assessment:
The
NeAC shall passes the order depending upon such revised order as received from
AU. An opportunity will be provided to assessee in case the modification is
prejudicial to the interest of assessee and then decide the case as per the procedure
explained in Step 4.
The
NeAC shall after completion of assessment, transfer all the electronic records
of the case to Assessing Officer having jurisdiction over such case for: –
a) Imposition of
Penalty
b) Collection
and recovery of demand
c) Rectification
of mistake
d) Giving effect
to appellate orders
e) Submitting
reports to be produced before Commissioner(Appeals)/Tribunal/courts as the case
may be
f) Proposal seeking sanction for launch of
prosecution and filing of complaint before the court
The NeAC may at
any stage of the Assessment , if considered necessary, transfer the case to the
Assessing Officer having jurisdiction over such case.