CBDT Guidelines for implementation of Faceless Assessment Scheme 2019
In view of the Faceless Assessment Scheme, 2019 and subsequent notification for the National e-Assessment Center (NeAC) and various Regional e-Assessment Centers (ReACs) across 20 cities. CBDT has issued a detailed guidelines for the implementation of the Scheme and role of residual charges in this regard.
Guidelines for implementation of Faceless Assessment
The Highlights of the said CBDT Guidelines are as under:
Functions of the Faceless Hierarchy
The NeAC/ReACs hierarchy will be tasked with management of Faceless Assessment proceedings and will be broadly responsible for functions listed below. All these functions will be through electronic means for which the NeAC will be the gateway and will function as such for all the flow of information. The officers and the staff in the ReACs will perform the functions relating to the assessment and verification function under the Income Tax Act, but all communications from the department to the taxpayer/assessee/third-party for the purposes of the Act will be in the name of the NeAC. No communication of any nature such as above will be made by any of the ReACs . The functions of the NeAC, ReACs [Assessment Unit (AU), Verification Unit (VU), Review Unit (RU) and Technical Unit (TU)] will be delineated in detail separately by the NeAC in consultation with the Board.
Broadly the functions are as under:
- Assessment proceedings u/s 143, 144, 148 read with 143(2)/ 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
- Passing and dispatch of the final orders by the NeAC
Functions of the field formations outside the NeAC/ReACs Hierarchy
The Pr. CCsIT will be the cadre controlling authorities for all the officers and staff in their area of jurisdiction in respect of all field formations including ReACs , Central Charges , International Tax and Transfer Pricing Charges, Investigation Directorate, Exemption Charges etc. The field formations outside the NeAC/ReACs
Hierarchy will perform the following functions in faceless manner to the extent possible:-
- Taxpayer outreach and taxpayer education
- Taxpayer facilitation
- Rectification proceedings
- Grievance handling
- Demand Management
- Audit functions including handling matters pertaining to Revenue and Internal Audit and taking remedial actions
- Judicial functions including giving effect to the appellate orders of CsiT (A), ITAT, High Court, Supreme Court, Settlement commission; preparing scrutiny reports and filing of appeal wherever considered necessary; defending writ petitions; recommendation of SLPs etc.
- Statutory powers under section 263 j 264 of the IT Act, 1961.
- Prosecution and compounding proceedings and related court matters
- Administrative, HRD and cadre control matters including related court matters
- Custody and management of Case records
- Management and control of infrastructure.
Power of Survey
The power of survey uj/s 133A of the Act henceforth will be exercised by the Investigation Directorates and the TDS charges. In cases of surveys of the International Taxation charge or any other charges, the same will be conducted in collaboration with the Investigation Directorates.
Manpower Management
The hierarchy in faceless scheme will work with 30 CCsIT, 154 PCsIT, 565 Addl/ Joint CsIT, 645 DCsIT / ACsIT, 2830 ITOs and attendant staff.
The residual jurisdiction will now rest with 32 CCsIT, 96 PCsIT, 252 Addl/ Joint CsIT, 261 DCsIT j ACsIT, 1274 ITOs and attendant staff
Approach adopted for restructuring
The following norm has been adopted for creation of hierarchy in each ReAC:
- Each ReAC (AU) will have 1 PCIT, 4 Addl/Jt. CsIT, 4 DCs/ ACsIT and 20 ITOs
- Each ReAC (VU) will have 1 PCIT, 4 Addl/Jt .CsIT, 4 DCs/ACsIT and 20 ITOs
- Each ReAC (RU) will have 1 PCIT, 3 Addl/Jt. CsIT., 6 DCs/ ACsIT and 9 ITOs
- Each ReAC (TU) will have 1 PCIT, 3 Addl/Jt. CsIT, 6 DCs/ ACsIT and 9 ITOs
Diversion of posts to ReACs
While finalizing the diversion of posts to ReACs, following guidelines may be followed to achieve administrative efficiency and optimization of resources:-
(i) The technical and review units may be kept together (to the extent possible) in bigger buildings
(ii) The verification units may be spread out to cover large geographical area
(iii) All the orders should be passed with effect from 13.08.2020.
(iv) The following orders may be passed by the field charges latest by 19th August, 2020 in order to give effect to the changes:-
(a) Diversion of posts from the Addl/Jt. CsIT upto the level of ITOs by the O/o Principal CCIT.
(b) Order u/s 120 to be passed by PCIT (Residual) giving jurisdiction to Range Heads (Template of order u/s 120 and the list of residual offices of Ranges is enclosed; rest are to be merged with the residual ranges )
(c) Order u/s 120 to be passed by Range Head (Residual) giving jurisdiction to (Template of order u/s 120 and the list of residual AO charges is enclosed; rest are to be merged with the residual AOs ).
(d) Posting orders of officers.
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- Revisionary order u/s 263 quashed as no discussion was made on assessee’s submission
- ICAI defers applicability of Peer Review Mandate for CA Firms covered under Phase III & IV
- No delay in filing appeal as CPC intimation u/s 143(1) received on email after 30 days
- CBDT issues clarification on applicability of DTVSVS-2024 where appeal time was available
- No revision u/s 263 when assessment made after obtaining approval of the Range Head
