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 31st 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.
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