Faceless Assessment

Toolkit –Faceless Income Tax Appeals

Income Tax - The first appeals against the Assessment Orders can be filed before the concerned Commissioner of Income Tax (Appeals). The procedures for disposal of these appeals have been changed under the Faceless Appeal Scheme implemented from 25th September 2020. The objective of the scheme after the faceless assessments is to eliminate human inter...

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The real face of Faceless Assessment Analysis of recent judicial developments

Income Tax - Our focus of the article will be on section 144B of the Income-tax Act, 1961 (Act) which has been introduced with effect from 01.04.2021 and already stands widely litigated before the courts. While the technology was recasting the process of assessment and appellate proceedings over the years, COVID-19 induced lockdown quickened the proce...

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Decision of HC having jurisdiction over AO to be followed by NFAC

Income Tax - NFAC should follow and apply the decision of jurisdictional High Court having jurisdiction over Assessing Officer. Any relief should not be refused to assessee by NFAC merely because there was some conflicting decision of non-jurisdictional High Court....

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Tax Assessment: ‘Evidence Which Reveals’ : A New Conundrum?

Income Tax - NEW REASSESSMENT PROCEDURE 1. Introduction: In the film JOLLY LLB, the judge, unforgettably played by actor Saurabh Shukla, in the concluding speech while delivering his judgment says: ‘But I am the judge. who knows what, what I feel, judgment cannot be given on that basis. I HAVE TO GIVE JUDGMENT ON THE BASIS OF EVIDENCE. […]...

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Request for personal hearing to be considered before passing Faceless Assessment Order

Income Tax - Usage of word ‘may’ under Section 144B(7)(vii) of the Income Tax Act, 1961 (IT Act) could not absolve the Revenue (the Respondent) from the obligation cast upon it to consider the request made for grant of personal hearing. Therefore, the assessment order passed by the Respondent without giving an opportunity of personal hearing to th...

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Representation against passing of orders & fixing of hearings in June 2021

Income Tax - Representation in respect of 1) completion of orders and fixing of hearings in June 2021 without following Instruction issued by appropriate authorities for NOT fixing hearing and NOT passing of Faceless assessment orders, penalty orders and faceless appeal Orders under Income tax act during non-operation or improper operation of ITD Port...

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Suggestions to Improve the Faceless Penalty Scheme

Income Tax - One of the major change is the introduction of the Faceless Scheme, for Assessments, Appeals and Penalty. Faceless Assessment scheme was notified in 2019 followed by Faceless Appeal scheme in 2020 and Faceless Penalty scheme in 2021....

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Extend limitation date of Income Tax Assessments/Re-assessments

Income Tax - Income Tax Gazetted Officers Association has represented to CBDT on Difficulties in completing Time barring actions in connection with Assessments/Re-assessments in FeAS Regime and Central Charges as well as in issuing notices for re-opening assessments and Demanded for further extension of limitation date. Full Text of the representation...

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No proposal for scrutiny of GST assessment in a faceless mode

Income Tax - In a tweet Anurag Thakur, MoS for finance has clarified that there is No such proposal for scrutiny of GST assessment in a faceless mode is under consideration of the government presently as the GST laws and rules made thereunder already provide for electronic filing and assessment of returns on the common portal,With regard to […]...

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82,072 assessment cases completed in faceless manner till 10.03.2021

Income Tax - 82,072 assessment cases completed in faceless manner till 10th March 2021 Income tax assessments are being done in a faceless manner, this was stated by Shri Anurag Singh Thakur, Union Minister of State for Finance & Corporate Affairs, in a written reply to a question in Rajya Sabha today. The Minister further stated that income [&hel...

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HC Quashes quashed assessment order for violating section 144B

Smart Vishwas Society Vs National Faceless Assessment Centre Delhi (Delhi High Court) - Smart Vishwas Society Vs National Faceless Assessment Centre Delhi (Delhi High Court) In this case Petitioner, is correct in submitting that the provisions of Section 144B of the Act have been violated as no show cause notice-cum-draft assessment order was issued. That being the position, there is n...

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E-Assessment order in violation of principles of natural justice not maintainable: HC

RMSI Private Ltd. Vs National E-Assessment Centre (Delhi High Court) - RMSI Private Ltd. Vs National E-Assessment Centre (Delhi High Court) It is mandatory for the National E-Assessment Centre to provide an opportunity to the assessee, by serving a notice calling upon him to show cause as to why the variation proposed in the Draft Assessment Order, which is prejudicial...

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HC set-aside Faceless assessment order passed without issuing draft assessment order

-Toplight Corporate Management (P.) Ltd. Vs National faceless assessment Centre Delhi and Anr. (Delhi High Court) - Toplight Corporate Management (P.) Ltd. Vs National faceless assessment Centre Delhi (Delhi High Court) Learned counsel for the petitioner states that the impugned assessment order was passed without issuing mandatory draft assessment order along with show cause notice, as contemplated under Section...

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Delhi HC order sets aside faceless assessment order as no SCN or draft assessment order was issued

Anju Jalaj Batra Vs National E-Assessment Centre Additional Joint Deputy Assistant Commissiner Of Income Tax Officer (Delhi High Court) - The record presently placed before the Court would show that though no show cause notice-cum-draft assessment order was issued, yet several opportunities had been granted by the respondents/revenue to the petitioner, before the said date, to explain its case....

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HC set aside Faceless Assessment order for not sharing draft Assessment order

International Management Vs National Faceless Assessment Centre & Anr. (Delhi High Court) - International Management Vs National Faceless Assessment Centre (Delhi High Court) 1. The basis of addition was not furnished to the petitioner. He emphasizes that no draft assessment order was issued which is mandatorily required under the Faceless Scheme. 2. In a similar case being Smart Vishwas S...

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SOP for handling writ petition in case of faceless assessments

Notification No. N.A.F.A.C-1/58/2021-22/333 - (26/07/2021) - Standard Operating Procedure (SOP) for handling writ petitions where assessment is made under the Faceless Assessment Scheme 2019 (FAS’ 19)/section 144B of the IT Act, 1961(the Act) and or penalty is passed under Faceless Penalty Scheme, 2021, where NaFAC/CBDT is one of the respondents...

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Measures for expediting Customs Faceless Assessment & clearance processes

Standing Order No. 18/2021 | Public Notice No. 69/2021- JNCH - (14/07/2021) - CBIC has recently comprehensively reviewed the implementation of Faceless Assessment and deliberated on the further measures required for expediting the pace of assessment and Customs clearance of imported goods....

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Improvements in Faceless Assessment – Measures for expediting Customs clearances

Circular No.14 /2021-Customs - (07/07/2021) - Board has recently comprehensively reviewed the implementation of Faceless Assessment and deliberated on the further measures required for expediting the pace of assessment and Customs clearance of imported goods. Board finds that by and large the objectives of Faceless Assessment in terms of expedi...

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CBDT designates www.incometax.gov.in website for Faceless Penalty Scheme

F. No. CIT (NaFAC)-1/2021-22/204 - (29/06/2021) - CBDT Order designating web portal www.incometax.gov.in as the ‘designated portal’ for the purpose of Faceless Penalty Scheme National Faceless Assessment Centre, Delhi 2nd Floor, E-Ramp Jawaharlal Nehru Stadium, Delhi-110003 Phone No: 011-24360103 F. No. CIT (NaFAC)-1/2021-22/204 Dated: ...

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CBDT designates www.incometax.gov.in website for Faceless Assessment Scheme

Order No. F. No. CIT (NaFAC)-1/2021-22/203 - (29/06/2021) - CBDT Order designating web portal www.incometax.gov.in as the designated portal for the purpose of Income Tax Faceless Assessment Scheme...

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Recent Posts in "Faceless Assessment"

SOP for handling writ petition in case of faceless assessments

Notification No. N.A.F.A.C-1/58/2021-22/333 26/07/2021

Standard Operating Procedure (SOP) for handling writ petitions where assessment is made under the Faceless Assessment Scheme 2019 (FAS’ 19)/section 144B of the IT Act, 1961(the Act) and or penalty is passed under Faceless Penalty Scheme, 2021, where NaFAC/CBDT is one of the respondents...

Read More

HC Quashes quashed assessment order for violating section 144B

Smart Vishwas Society Vs National Faceless Assessment Centre Delhi (Delhi High Court)

Smart Vishwas Society Vs National Faceless Assessment Centre Delhi (Delhi High Court) In this case Petitioner, is correct in submitting that the provisions of Section 144B of the Act have been violated as no show cause notice-cum-draft assessment order was issued. That being the position, there is no option, but to set aside the impugned ...

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E-Assessment order in violation of principles of natural justice not maintainable: HC

RMSI Private Ltd. Vs National E-Assessment Centre (Delhi High Court)

RMSI Private Ltd. Vs National E-Assessment Centre (Delhi High Court) It is mandatory for the National E-Assessment Centre to provide an opportunity to the assessee, by serving a notice calling upon him to show cause as to why the variation proposed in the Draft Assessment Order, which is prejudicial to the interest of the assessee, [&hell...

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HC set-aside Faceless assessment order passed without issuing draft assessment order

-Toplight Corporate Management (P.) Ltd. Vs National faceless assessment Centre Delhi and Anr. (Delhi High Court)

Toplight Corporate Management (P.) Ltd. Vs National faceless assessment Centre Delhi (Delhi High Court) Learned counsel for the petitioner states that the impugned assessment order was passed without issuing mandatory draft assessment order along with show cause notice, as contemplated under Section 144B of the Act, resulting in denial of...

Read More

Toolkit –Faceless Income Tax Appeals

The first appeals against the Assessment Orders can be filed before the concerned Commissioner of Income Tax (Appeals). The procedures for disposal of these appeals have been changed under the Faceless Appeal Scheme implemented from 25th September 2020. The objective of the scheme after the faceless assessments is to eliminate human inter...

Read More
Posted Under: Income Tax | ,

Measures for expediting Customs Faceless Assessment & clearance processes

Standing Order No. 18/2021 | Public Notice No. 69/2021- JNCH 14/07/2021

CBIC has recently comprehensively reviewed the implementation of Faceless Assessment and deliberated on the further measures required for expediting the pace of assessment and Customs clearance of imported goods....

Read More

Delhi HC order sets aside faceless assessment order as no SCN or draft assessment order was issued

Anju Jalaj Batra Vs National E-Assessment Centre Additional Joint Deputy Assistant Commissiner Of Income Tax Officer (Delhi High Court)

The record presently placed before the Court would show that though no show cause notice-cum-draft assessment order was issued, yet several opportunities had been granted by the respondents/revenue to the petitioner, before the said date, to explain its case....

Read More

HC set aside Faceless Assessment order for not sharing draft Assessment order

International Management Vs National Faceless Assessment Centre & Anr. (Delhi High Court)

International Management Vs National Faceless Assessment Centre (Delhi High Court) 1. The basis of addition was not furnished to the petitioner. He emphasizes that no draft assessment order was issued which is mandatorily required under the Faceless Scheme. 2. In a similar case being Smart Vishwas Society vs. National Faceless Assessment ...

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Non issue of Draft Assessment order before passing Final order violates Section 144B

Orissa Stevedores Ltd. Vs Union of India And Others (Orissa High Court)

Orissa Stevedores Ltd. Vs Union of India And Others (Orissa High Court) 1. The challenge is that the order is violative of the principles of natural justice as no opportunity of hearing was given to the Petitioner. 2. Figures of the taxable income and demand for AY 2018-19 in the impugned assessment order of the […]...

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The real face of Faceless Assessment Analysis of recent judicial developments

Our focus of the article will be on section 144B of the Income-tax Act, 1961 (Act) which has been introduced with effect from 01.04.2021 and already stands widely litigated before the courts. While the technology was recasting the process of assessment and appellate proceedings over the years, COVID-19 induced lockdown quickened the proce...

Read More
Posted Under: Income Tax |

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