Faceless Assessment

Advance Ruling to be part of “faceless scheme” vide notification No. 07/2022 dated 18.01.2022

Income Tax - CBDT vide notification No. 07/2022 dated 18.01.2022, notified e-advance rulings Scheme, 2022, which is applicable with effect from 18-01-2022. The scheme provides for faceless scheme in case of Advance Ruling....

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Faceless Assessment E-Portal Closed without Notice… Steps ahead

Income Tax - The laid down procedure of allowing a maximum of three adjournments per case is not followed in over fifty per cent of the matters being heard, leading to rising pendency of cases, a government panel had said few years back. The panel therefore stressed that the law of three adjournments should be strictly followed to […]...

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Faceless Assessment And Its Advantage & Disadvantage

Income Tax - The faceless assessment scheme was introduced in India on 13th August 2020. It is a part of the Government of India’s initiative to reduce the interface between taxpayers and tax officials. The scheme is aimed at reducing the compliance burden of taxpayers and making the tax system more efficient and transparent. Under the scheme, all [...

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Advantages of Faceless Tax Assessment for Taxpayers and Agencies

Income Tax - Faceless assessment is a system of income tax assessment introduced by the Indian government in August 2020. It is designed to make the process of income tax assessment more efficient and less time-consuming for taxpayers. Under the faceless assessment system, assessments are conducted electronically without the need for taxpayers to phys...

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Analysis of Faceless Appeals Scheme

Income Tax - Abstract In recent years, the tax department has introduced e-proceedings, faceless assessment, and faceless appeal to prevent incidences of harassment or other misconduct by the tax authorities. The Central government has been working for some time to improve the transparency, efficiency, and accountability of Income Tax Assessment and t...

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Request to issue SOP to officers to improve effectiveness of Video Conference proceedings in faceless regime

Income Tax - KARNATAKA STATE CHARTERED ACCOUNTANTS ASSOCIATION (R) Date: Saturday, September 24, 2022 To, Smt. Nirmala Sitharaman Hon. Union Minister of Finance and Corporate Affairs Government of India Hon’ble Madam, SUBJECT: Request to issue SOP to the officers to improve the effectiveness of the Video Conference proceedings in the faceless regime...

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Representation on issues & disposal of cases under ‘Faceless Appeal Scheme

Income Tax - Representation on issues faced by Assessee/taxpayer after introduction of Faceless Appeal Scheme, which require serious deliberation ...

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Advisory for Anonymised Escalation Mechanism for delayed Bill of Entry

Income Tax - CBIC has endeavored to provide an Anonymized Escalation Mechanism for ICEGATE registered users where they submit their grievance for delay in Bill of Entry clearance under faceless assessment. The delay in clearance would subsequently be escalated to the concerned Faceless Assessment Officers....

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Brief note on ‘e-proceedings’ and ‘Faceless Assessment

Income Tax - In assessment proceedings through the ‘e-Proceedings’ functionality, there is a seamless flow of letters, notices, questionnaires, orders etc. from Assessing Officer to assessees’ e-Filing account....

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CAS supports embraces & stands in support Faceless Proceedings

Income Tax - Like an examiner who examines answer sheets of an unknown pupil of a Board Exams, without any discrimination as to caste, creed, gender, race, religion etc, the faceless proceedings augment these features with an additional feature relevant to Taxation viz. the Economic Status of the assessee....

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AO cannot deny opportunity of hearing through video conference in Faceless Assessment

Chandubhai Dhanabhai Vaghela Vs National Faceless Assessment Centre (Gujarat High Court) - HC held that Once there is a request for personal hearing and as the law provides for availing the opportunity of personal hearing, this unilateral decision on the part of the assessing officer without availing opportunity of hearing is contrary to Section 144B (9) of the Income-Tax Act, 1961...

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Faceless Assessment/Appeal: CIT(A) cannot Hear Stay Applications

Dr. Thuruthiyath Suma Vs NFAC (Kerala High Court)  - Petitioner must file the stay petition before the National Faceless Appeal Centre and not before the jurisdictional Appellate Commissioner, who has no jurisdiction to hear the appeal/stay petition filed by the petitioner after the National Faceless Appeal Assessment/Appeal scheme came into force....

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HC set-aside order as assessee not able to file reply due to technical glitch on portal

Pallavi Naresh Shah Vs. Union of India (Bombay High Court) - Pallavi Naresh Shah Vs. Union of India (Bombay High Court) No reply was filed by the assessee due to technical glitch on portal. order passed subsequently, under Section 147 r/w section 144B of the Income Tax Act, 1961 set aside. Matter remanded back. The Petitioner challenged the order of assessmen...

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Allahabad HC imposed Cost of Rs. 50 Lakh on Department for creating illegal Income Tax demand

S R Cold Storage Vs. Union Of India And 3 Others (Allahabad High Court) - Allahabad HC quashed Income Tax reassessment Order notices for violating principle of natural justice & imposed Rs. 50 Lakh cost on Officers...

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NFAC should allow hearing via video conferencing under Faceless Appeals Scheme

Bank of India Vs ACIT (ITAT Mumbai) - CIT(A), NFAC has erred in not granting an opportunity to the appellant bank to present the case through the video conferencing as specified under the Faceless Appeals Scheme 2020...

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CBDT notifies jurisdiction of CIT(A) under Faceless Appeal Scheme, 2021 

Notification No. 113/2022-Income Tax [S.O. 4873(E).] - (13/10/2022) - CBDT notifies jurisdiction of CIT(A) under Faceless Appeal Scheme, 2021  vide Notification No. 113/2022-Income Tax  Dated: 13th October, 2022 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) New Delhi Notification No. 113/2022-Income Tax  Dated: 13th October, 2022 S.O....

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Customs Faceless Assessment – Standard Examination Orders through RMS

Circular No. 16/2022-Customs - (29/08/2022) - CBIC decided to introduce RMS generated uniform examination orders at all Customs stations across the country. This functionality is expected to enhance the uniformity in examination, and lower the time taken in the process as well as reduce associated costs....

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SOP for Faceless Income Tax Assessment under Section 144B

NaFAC/Delhi/CIT-1/2022-23/112/92 - (03/08/2022) - Standard Operating Procedure (SOP) for Assessment Unit (AU), Verification Unit (VU), Technical Unit (TU) and Review Unit (RU) under the Faceless Assessment provisions of Section 144B of the Income-tax Act. National Faceless Assessment Centre, Delhi NaFAC/Delhi/CIT-1/2022-23/112/92 Dated: 03/08/2022 ...

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Changes in ITBA functionalities for Faceless Assessment

NaFAC/Delhi/CIT-I/2021-22/105 /49 - (14/06/2022) - Roll out of first phase of changes in ITBA functionalities for Faceless Assessment due to amendments in Section 144B by Finance Act, 2022. National Faceless Assessment Centre, Delhi 4th Floor, Mayur Bhawan, Connaught Lane, Connaught Place, New Delhi 110001 NaFAC/Delhi/CIT-I/2021-22/105 /49 | Dated: ...

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Reg. Order under Para 4 of Faceless Penalty Scheme, 2021

F No. 187/4/2021-ITA-I - (10/06/2022) - Income-tax Authorities of the NaFAC/ AUs/ RUs e. Pr.CCIT/CIT/ Addl.CIT/Jt.CIT/DCIT/ACIT/ITO shall act as and perform the functions of the corresponding Income-tax authorities of the National Faceless Penalty Centre/ Penalty Units/ Penalty Review Units respectively....

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Recent Posts in "Faceless Assessment"

Advance Ruling to be part of “faceless scheme” vide notification No. 07/2022 dated 18.01.2022

CBDT vide notification No. 07/2022 dated 18.01.2022, notified e-advance rulings Scheme, 2022, which is applicable with effect from 18-01-2022. The scheme provides for faceless scheme in case of Advance Ruling....

Read More
Posted Under: Income Tax |

Faceless Assessment E-Portal Closed without Notice… Steps ahead

The laid down procedure of allowing a maximum of three adjournments per case is not followed in over fifty per cent of the matters being heard, leading to rising pendency of cases, a government panel had said few years back. The panel therefore stressed that the law of three adjournments should be strictly followed to […]...

Read More
Posted Under: Income Tax |

AO cannot deny opportunity of hearing through video conference in Faceless Assessment

Chandubhai Dhanabhai Vaghela Vs National Faceless Assessment Centre (Gujarat High Court)

HC held that Once there is a request for personal hearing and as the law provides for availing the opportunity of personal hearing, this unilateral decision on the part of the assessing officer without availing opportunity of hearing is contrary to Section 144B (9) of the Income-Tax Act, 1961...

Read More

Faceless Assessment/Appeal: CIT(A) cannot Hear Stay Applications

Dr. Thuruthiyath Suma Vs NFAC (Kerala High Court) 

Petitioner must file the stay petition before the National Faceless Appeal Centre and not before the jurisdictional Appellate Commissioner, who has no jurisdiction to hear the appeal/stay petition filed by the petitioner after the National Faceless Appeal Assessment/Appeal scheme came into force....

Read More

Faceless Assessment And Its Advantage & Disadvantage

The faceless assessment scheme was introduced in India on 13th August 2020. It is a part of the Government of India’s initiative to reduce the interface between taxpayers and tax officials. The scheme is aimed at reducing the compliance burden of taxpayers and making the tax system more efficient and transparent. Under the scheme, all [...

Read More
Posted Under: Income Tax |

Advantages of Faceless Tax Assessment for Taxpayers and Agencies

Faceless assessment is a system of income tax assessment introduced by the Indian government in August 2020. It is designed to make the process of income tax assessment more efficient and less time-consuming for taxpayers. Under the faceless assessment system, assessments are conducted electronically without the need for taxpayers to phys...

Read More
Posted Under: Income Tax |

Analysis of Faceless Appeals Scheme

Abstract In recent years, the tax department has introduced e-proceedings, faceless assessment, and faceless appeal to prevent incidences of harassment or other misconduct by the tax authorities. The Central government has been working for some time to improve the transparency, efficiency, and accountability of Income Tax Assessment and t...

Read More
Posted Under: Income Tax |

HC set-aside order as assessee not able to file reply due to technical glitch on portal

Pallavi Naresh Shah Vs. Union of India (Bombay High Court)

Pallavi Naresh Shah Vs. Union of India (Bombay High Court) No reply was filed by the assessee due to technical glitch on portal. order passed subsequently, under Section 147 r/w section 144B of the Income Tax Act, 1961 set aside. Matter remanded back. The Petitioner challenged the order of assessment passed under section 147 read [&hellip...

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Common Issues, Solution & Suggestion for improvement of functioning of NFAC

Common Issues, and Solution for improvement of functioning of NFAC Issue 1: SCN was issued granting only 24/48 hours for reply. Solution: According to Section 148A of the Income Tax Act, 1961 minimum time of seven days is to be given to an assessee for filing reply to the show cause notice. Issue 2: Assessment […]...

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Posted Under: Income Tax |

Faceless Customs Assessment

Faceless Assessment is supported by the Port Assessment Group (PAG), Turant Seva Kendra (TSK) and Import Shed officers at each port of import. These units perform specified functions, as follows:...

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Posted Under: Income Tax |

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