CBDT has issued an Order on 6th September 2021 under section 119 of the Income Tax Act, 1961 (“Act”) under which a few more assessments will be taken in a non-faceless manner and will be taken out of the scope of the Faceless Assessment Scheme. Previously, cases with central and international charges were out of the purview of Faceless Assessments. This time ITBA difficulties related cases are also covered from the list of excluded assessments under the faceless assessment scheme.
A similar Order is also issued on 6th September 2021 under section 144B(2) to exclude cases where pendency could not be created on ITBA because of technical reasons or cases not having a PAN from the purview of section 144B of the Act.
This signifies that technical glitches or difficulties have now become an integrated part of income-tax laws and life for the assessees.
Earlier it was directed that all the Assessment Orders shall be passed by the National Faceless Assessment Centre (NaFAC) under section 144B of the Act except as under:-
i. Assessment orders in cases assigned to Central Charges.
ii. Assessment orders in cases assigned to International Tax Charges.
The present Order dated 6th September 2021 has added the following category of cases to be excluded from the faceless assessment scheme-
iii. Assessment Orders in cases where pendency could not be created on ITBA because of technical reasons or cases not having a PAN, as the case may be.
Read the full text of the Order dated 06.09.2021 issued under section 119 to exclude ITBA related cases from the faceless assessment scheme
F No. 187/3/2020-ITA-I
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Direct Taxes)
*****
North Block, New Delhi
Dated, the 6th September, 2021
ORDER
Subject:- Order under section 119 of the Income-tax Act, 1961 (the Act) providing exclusions to section 144B of the Act.
The Faceless Assessment Scheme, 2019 (the Scheme) has been incorporated in the Act vide the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020. Section 144B of the Act pertaining to Faceless Assessment has been inserted by the said amendment w.e.f. 01.04.2021.
2. The Central Board of Direct Taxes vide Order F.No. 187/3/2020-ITA-I dated 13th August, 2020 (the Order) read with order under section 119 of the Act regarding mutatis mutandis application of Orders, Circulars etc. issued in order to implement the Scheme to Faceless Assessment u/s 144B of the Act, F.No. 187/3/2020-ITA-I dated 31st March, 2021 directed that all the Assessment Orders shall be passed by the National Faceless Assessment Centre (NaFAC) u/s 144B of the Act except as under:-
i. Assessment orders in cases assigned to Central Charges.
ii. Assessment orders in cases assigned to International Tax Charges.
3. In partial modification of the said Order, the Central Board of Direct Taxes in exercise of powers under section 119 of the Act, hereby directs that in addition to exceptions (i) & (ii) provided in Para 2 of the Order, the following exception is also hereby added as under:-
iii. Assessment Orders in cases where pendency could not be created on ITBA because of technical reasons or cases not having a PAN, as the case may be.
4. Further, the Central Board of Direct Taxes clarifies that assessment in cases transferred by the Principal Chief Commissioner or the Principal Director General in charge of National Faceless Assessment Centre (NaFAC) u/s 144B(8) of the Act shall be handled as per the procedure specified in the letter F.No. 225/97/2021/ITA-II dated 06th September, 2021.
5. This order comes into effect immediately.
(Sourabh Jain)
Under Secretary (ITA-I),CBDT
Download CBDT Order dated 06.09.2021 issued under section 119 to exclude ITBA related cases from the faceless assessment scheme in pdf format
Read the full text of the Order dated 06.09.2021 issued under section 144B(2) to exclude ITBA related cases from the faceless assessment u/s 144B
F No. 187/3/2020-ITA-I
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Direct Taxes)
*****
North Block, New Delhi
Dated, the 6th September, 2021
ORDER
Subject:- Order under sub-section (2) of Section 144B of the Income-tax Act. 1961 (the Act) for specifying the scope/cases to be done under the Act - regarding
The Faceless Assessment Scheme, 2019 (the Scheme) has been incorporated in the Act vide the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020. Section 144B of the Act pertaining to Faceless Assessment has been inserted by the said amendment w.e.f. 01.04.2021.
2. The Central Board of Direct Taxes vide Order under sub-section (2) of Section 144B of the Act for specifying the scope/cases to be done under the Act, F.No. 187/3/2020-ITA-I dated 31st March, 2021 (the Order) specified that all the assessment proceedings pending as on 31.03.2021 and the assessment proceedings initiated on or after 01.04.2021 (other than those in the Central Charges and International Taxation Charges) which fall under the "class of cases" as defined in the said Order shall be completed under section 144B of the Act.
3. In partial modification of the said Order, the Central Board of Direct Taxes hereby directs that in addition to the cases in the Central Charges and International Taxation Charges, cases where pendency could not be created on ITBA because of technical reasons or cases not having a PAN, as the case may be, shall also be excluded from the purview of section 144B of the Act.
4. This order comes into effect immediately.
(Sourabh Jain)
Under Secretary (ITA-I),CBDT
Download CBDT Order dated 06.09.2021 issued under section 144B(2) to exclude ITBA related cases from the faceless assessment u/s 144B in pdf format
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