Chander Arjandas Manwani Vs National Faceless Assessment Centre & ors. (Bombay High Court)
In our view, as noted earlier no draft assessment order has been issued at all let alone on 1st February, 2021. The notice dated 1st February, 2021, as stated earlier, is seeking further documentary evidences and those evidences sought are for the first time. When respondent is seeking documentary evidences, that communication by no stretch of imagination can be even referred to as a draft assessment order.
The Faceless Assessment Scheme, 2019 as per the circular dated 13th August, 2020, provides that where a modification is proposed, the National e-Assessment Centre shall provide an opportunity to the assessee by serving a notice calling upon him to show cause as to why the assessment should not be completed as per draft assessment order. This has not been complied with.
CBDT in its order dated 13th August, 2020 under Section 119 of the Act has ordered as under :
“2. In order to ensure that all the assessment orders were passed through the Faceless Assessment Scheme, 2019, the Board in exercise of powers under section 119 of the Income-tax Act, 1961 here by directs that all the assessment orders shall hereafter be passed by National e-Assessment Centre through the Faceless Assessment Scheme, 2019, except as provided hereunder :-
i) Assessment orders in cases assigned to Central Charges.
ii) Assessment orders in cases assigned to International Tax Charges.
3. Any assessment order which is not in conformity with Para-2 above, shall be treated as non-est and shall be deemed to have never been passed.”
Therefore, any assessment order which is not in conformity with Para-2 above, shall be treated as non-est and shall be deemed to have never been passed.
