One more exception to Faceless Assessment u/s 144B for technical reasons or non PAN cases

CBDT prescribes One more exception to Faceless Assessment u/s 144B for technical reasons or non PAN cases

The Central Board of Direct Taxes (CBDT) vide order No. 119 (F. No.187/3/2020-ITA-I) dated 31^st March, 2021, in order to ensure that all the assessment orders are passed through the Faceless Assessment Scheme, 2019 directed that all the Assessment Orders shall be passed by the National Faceless Assessment Centre (NaFAC) u/s 144B of the Act except as under:-

i. Assessment orders in cases assigned to Central Charges.

ii. Assessment orders in cases assigned to International Tax

In partial modification of the said Order, the CBDT has now provided one more exception as under:‑

iii. Assessment Orders in cases where pendency could not be created on ITBA because of technical reasons or cases not having a PAN, as the case may be.

Further, the CBDT has clarified that assessment in cases transferred by the Principal Chief Commissioner or the Principal Director General in charge of National Faceless Assessment Centre (NaFAC) u/s 144B(8) of the Act shall be handled as per the procedure specified in the letter F.No. 225/97/2021/ITA-11 dated 06t^h September, 2021.

 

Download CBDT order u/s 119 Click Here >>

 

• Non-deduction of TDS does not make transaction as unexplained in the hands of deductee – ITAT
• Last date to submit MEF 2026-27 extended to 09.09.2026
• Validity of demand u/s 156 for default u/s 115-O, if assessment order u/s 143(3) has Nil demand
• Issue already examined and adjudicated by CIT(Appeals), can’t be reopened on same set of facts
• TDS can’t be denied for non deposit of tax deducted by the deductor – High Court