CBDT Guidelines for implementation of Faceless Assessment Scheme 2019

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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