Faceless assessment notified under section 143(3A) of Income-tax Act, 1961

The Central Board of Direct Taxes in its notification dated 12th September 2019, has issued e-assessment scheme 2019 for conducting scrutiny through Faceless assessment of income tax returns (ITR).

Key Highlights of the e-assessment scheme is as under:

  1. The Scheme removes the existing human interface in the assessment procedure
  2. Assessment will be handled by specific functional units on the basis of automated allocation system
  3. The scheme involves creation of e-assessment centres at national and regional levels to facilitate the conducting of e-assessment proceedings
  4. Assessment unit will be anonymous
  5. All communication to be made exclusively in electronic mode
  6. The communication among the assessment unit, review unit, verification unit with respect to the information or documents under this Scheme shall be through the National e-assessment Centre
  7. Scrutiny notice will be issued to the assessee under Section 143(2) of the Income Tax Act, 1961 specifying the issues for selection of case for e-assessment
  8. The assessee may, within fifteen days from the date of receipt of notice file his response to the National e-assessment Centre
  9. No personal appearance of any assessee is required
  10. Cases selected for scrutiny shall be allocated to assessment units in a random manner 
  11. An appeal against an assessment made by the National e-assessment Centre under this Scheme shall lie before the Commissioner (Appeals) having jurisdiction over the jurisdictional Assessing Officer and any reference to the Commissioner (Appeals) in any communication from the National e-assessment Centre shall mean such jurisdictional Commissioner (Appeals)

Click here to read the notification: