CBDT amends procedure for making assessment in Faceless Assessment Scheme 2019. Faceless Assessment (1st Amendment) Scheme, 2021
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
Notification No. 6/2021
New Delhi, the 17th February, 2021
S.O. 741(E).—In exercise of the powers conferred by sub-section (3A) of section 143 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby makes the following further amendments in the Faceless Assessment Scheme, 2019, namely: —
1. Short title and commencement.––(1) The Scheme may be called the Faceless Assessment (1st Amendment) Scheme, 2021
(2) It shall come into force on the date of its publication in the Official Gazette.
2. In the Faceless Assessment Scheme, 2019 (hereinafter referred to as the said Scheme), in sub-paragraph (1) of paragraph 2, —
(i) in clause (x) for the words ―e-mail account‖, the words ―registered e-mail account‖ shall be substituted;
(ii) after clause (xii), the following clause shall be inserted, namely:—
(xiia) ―Dispute Resolution Panel‖ shall have the same meaning as assigned to in clause (a) of sub-section (15) of section 144C of the Act;‘
(iii) after clause (xv), the following clause shall be inserted, namely:—
̳(xva) ―eligible assessee‖ shall have the same meaning as assigned to in clause (b) of sub-section (15) of section 144C of the Act;‘
(iv) in clause (xxiv), for the words ―video telephony‖, the words ―video conferencing or video telephony‖ shall be substituted.
(2) In the said Scheme, for sub-paragraph (1) of paragraph 5, the following sub-paragraph shall be substituted, namely,—―
(1) The assessment under this Scheme shall be made as per the following procedure, namely:—
(i) the National e-Assessment Centre shall serve a notice on the assessee under sub-section (2) of section 143 of the Act;
(ii) 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;
(iii) where the assessee –
(a) has furnished his return of income under section 139 of the Actor in response to a notice issued under sub-section (1) of 142 of the Actor sub-section (1) of section 148of the Act, and a notice under sub-section (2) of section 143 of the Act has been issued by the Assessing Officer or the prescribed income-tax authority, as the case may be; or
(b) has not furnished his return of income in response to a notice issued under sub-section (1) of section 142 of the Act by the Assessing Officer; or
(c) has not furnished his return of income under sub-section (1) of section 148 of the Act and a notice under sub-section (1) of section 142 of the Act has been issued by the Assessing Officer,
The National e-Assessment Centre shall intimate the assessee that assessment in his case shall be completed under this Scheme.
(iv) 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;
(v) where a case is assigned to the assessment unit, it may make a request to the National e-Assessment Centre for –
(a) obtaining such further information, documents or evidence from the assessee or any other person, as it may specify;
(b) conducting of certain enquiry or verification by verification unit; and(c) seeking technical assistance from the technical unit
(vi) 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;
(vii) the assessee or any other person, as the case may be, shall file his response to the notice referred to in clause (vi), 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;
(viii) where a request for conducting of certain enquiry or verification by the verification unit has been made by the assessment unit, the request shall be assigned by the National e-Assessment Centre to a verification unit in any one Regional e-Assessment Centre through an automated allocation system;
(ix) 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;
(x) the National e-Assessment Centre shall send the report received from the verification unit or the technical unit, based on the request referred to in clause (viii) or (ix) to the concerned assessment unit;
(xi) where the assessee fails to comply with the notice referred to in clause (vi) or notice issued under sub-section (1), 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;
(xii) 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;
(xiii) where the assessee fails to file response to the notice referred to in clause (xi) 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;
(xiv) 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 referred to in clause (xiii) 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;
(xv) the assessment unit shall, while making draft assessment order, provide details of the penalty proceedings to be initiated therein, if any;
(xvi) 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, whereupon it may decide to-
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