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NUANCES OF FACELESS

ASSESSMENT
Table Of Contents

 Existing scrutiny assessment process

 Introduction of comprehensive E-Assessment Scheme

 Highlights of E-assessment Scheme, 2019

 Procedure of assessment as per the new scheme

 Document Identification Number(DIN)


Scrutiny Assessment Process
Up to 2016: Complete manual assessment

In 2016: A pilot project in metro cities was initiated on the concept of using
emails to correspond with taxpayers at the time of scrutiny assessments.

In 2017: CBDT on an optional basis extended the scope of e-assessment


through e-proceedings’ to pending time-barring limitation during the
FY 2017-18.

In 2018: CBDT widened the scope by implementing mandatory


e-proceedings for the conduct of scrutiny assessments during the
FY 2018-19(subject to few exceptions & personal hearing allowed in few
situations).
In 2019: For the scrutiny assessments framed during the FY 2019-20
(scrutiny assessments other than those covered under e-Assessment Scheme
2019), CBDT directed that such assessment proceedings shall be conducted
electronically subject to few exceptions*.

*E-Assessment not mandatory(as per Circular No 27/2019)

Assessment Assessme
conducted nt framed Re- Set-
pursuant to for non- Assessm aside
search PAN ent u/s assessm
operations cases 147 ents

All submissions of the assessee as per above circular including request for
personal hearing under specified situations should be through e-filing
portal only.
FEW RELAXATIONS IN ASSESSMENTS CONDUCTED DURING
THE FY 2019-20:

In cases where e-assessment proceedings are being carried out


during the Financial year 2019-20,
Personal hearing/ attendance may take place in following situation(s):
 Where books of accounts have to be examined;
 Where Assessing Officer invokes provisions of section 131 of the
Act;
 Where examination of witness is required to be made by the
assessee or the Department;
 Where a show-cause notice contemplating any adverse view is
issued by the Assessing Officer and assessee requests through
their 'E-filing' account for personal hearing to explain the matter.
Introduction of comprehensive E-Assessment Scheme
 In the Budget 2018, new provision in income tax act for scrutiny
assessment was included(Section 143(3A)) to provide certain powers
to Central government to introduce a scheme for the purpose of
facilitating efficient and transparent assessment process.

 In the Union Budget 2019, the Finance Minister proposed the


introduction of a scheme for faceless e-assessment to be
implemented in a phased manner involving no human interface .

 Recently the CBDT has notified the E-assessment Scheme 2019


under section 143(3A) of the Income Tax Act on
September 12, 2019 being applicable to in respect of such territorial
area, or persons or class of persons, or incomes or class of incomes,
or cases or class of cases, as may be specified by the CBDT.
Highlights of E-assessment Scheme, 2019

 Applicability of the scheme

 Types of assessments covered

 Constitution of various centres/units

 Process of E-assessment in a nutshell

 Post assessment implications(Penalty, appeal etc.)

 Current Status of the scheme


APPLICABILITY OF THE SCHEME:

 To such territorial area, or persons or class of persons, or incomes or


class of incomes, or cases or class of cases, as may be specified by
the Board(CBDT).

TYPES OF ASSESSMENTS COVERED


Scrutiny assessment other than
 Re-assessment initiated under Section 147
 Assessment pursuant to search and seizure
 Best judgement assessment
 Fresh or modified orders for giving effect to the order of appellate
authorities
CONSTITUTION OF VARIOUS CENTRES/UNITS

 National e-Assessment Centre (NeAC)-facilitate and centrally


control the e-assessment

 Regional e-Assessment Centre's (ReAC)-under the jurisdiction of


the regional Principal Chief Commissioner

 Assessment units

 Verification units

 Technical units

 Review units
PROCEDURE OF ASSESSMENT AS PER
THE NEW SCHEME
 Refer Flow chart for assessment process in Nutshell
 The taxpayer or his authorized representative is also entitled to a
personal hearing before income tax authority in any unit under
this scheme through video conferencing.
 All communications-electronic mode
 Every notice or order or any other electronic communication under
this scheme delivered to assessee’s

Registered Registered Mobile App(Aaykar


e-filing portal email address Setu )
POST ASSESSMENT IMPLICATIONS(PENALTY, APPEAL ETC.)

PENALTY:
Assessment recommendation for initiation of any
NeAC
Unit
penalty proceedings
Forwards the reply to SCN Show cause notice

NeAC Assessee
Reply to SCN
a) Make a draft order of penalty and send a copy of such draft to NeAC; or
b) Drop the penalty after recording reasons, under intimation to the NeAC

NeAC shall levy the penalty as per the said draft order of
penalty and serve a copy of the same on the taxpayer
 The National e-Assessment Centre shall, after completion of
assessment, transfer all the electronic records of the case to the
Assessing Officer having jurisdiction over such case for
a) Imposition of penalty;
b) Collection and recovery of demand;
c) Rectification of mistake;
d) Giving effect to appellate orders;
e) Submission of remand report, or any other report to be
furnished, or any representation to be made, or any record to be
produced before the Commissioner

 An appeal against an assessment order made by the National


e-Assessment Centre under this scheme can be filed before the
Commissioner (Appeals) having jurisdiction over the jurisdictional
Assessing Officer.
Current Status of the scheme
 No territory or place is notified by CBDT for the purpose of
applicability of scheme.

 However, NeAC at New delhi and ReAC at Mumbai, Chennai,


Kolkata, Ahmedabad, Pune, Bangalore, Delhi, and Hyderabad
are formed.

 The Income Tax department has picked up over 58,000 cases


for the faceless e-Assessment scheme and the e-notices
have been served before September 30, 2019, for cases of
the Assessment Year 2018-19.
Document Identification Number(DIN)

 On or after 1st October 2019(E-assessment scheme or


otherwise), no communication shall be issued by any income
tax authority unless a computer-generated Document
Identification Number(generated electronically on Income
Tax Business Application) has been allotted and is duly
quoted in the body of such communication.

 Any communication which not having DIN as above, shall be


treated as invalid and shall be deemed to have never been
issued.
THANK YOU

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