CBDT vide an Order dated 22.09.2021 u/s 119 read with the Order dated 22.09.2021 passed u/s 144B(2) of the Income-tax Act, 1961 (“Act”) has excluded two more situations where the assessment shall not be done under the faceless assessment regime as per section 144B of the Act.
These two situations where assessment shall be done by the Jurisdictional Assessing Officer (JAO) are-
1. Where Assessment is set-aside to be done denovo or
2. Where Assessment to be done under section 147 and the time limit for completion of such assessment expires on 30.09.2021. However, such assessment shall be pending with JAO as on 11.09.2021 or thereafter.
By an Order dated 6th September 2021, CBDT excluded technical glitches ITBA related cases from the faceless assessment regime.
Thus, the following 5 (Five) cases are outside the scope of the Faceless Assessment regime-
1. Assessment Orders in cases assigned to Central Charges
2. Assessment Orders in cases assigned to International Tax Charges
3. Assessment orders in cases where pendency could not be created on ITBA portal because of technical reasons or cases not having a PAN, as the case may be
4. Assessment Orders in cases set-aside to be done de novo
5. Assessment Orders in cases to be done u/s 147 getting time-barred on 30.09.2021
Read the full text of the Order dated 22.09.2021 passed under section 119 excluding Reassessment and Set-aside cases from faceless assessment:
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 22nd September, 2021
ORDER
Subject:- Order under section 119 of the Income-tax Act, 1961 (the Act) providing exclusions to section 144B of the Act
Reg.- Cases in which limitation period expires on 30.09.2021.
The Central Board of Direct Taxes (the Board) vide Order F.No. 187/3/2020- ITA-I dated 13th August, 2020 (the Order) read with order under section 119 of the Income-tax Act, 1961 (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, vide 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.
2. In partial modification of the Order vide Order F.No. 187/3/2020-ITA-I dated 06th September, 2021, in addition to the exceptions provided in the said Order, the following exception was also added:
iii. Assessment orders in cases where pendency could not be created on ITBA portal because of technical reasons or cases not having a PAN, as the case may be.
3. In further modification of the above Order, the Board in exercise of powers under section 119 of the Act, hereby directs that in addition to the exceptions as provided in the said Orders, the following exception is hereby added as under:-
iv. Assessment orders in cases
(a) set aside to be done de novo
or
(b) to be done u/s 147 of the Act
for which the time limit for completion expires on 30.09.2021 pending with the jurisdictional Assessing Officer as on 11.09.2021 or thereafter, which cannot be completed as per the procedure laid down under Section 144B of the Act due to technical / procedural constraints in the given period of limitation.
4. Accordingly, the Board clarifies that assessment in cases at (iii) and (iv) above shall be completed by the jurisdictional Assessing Officer.
5. The Board further reiterates that the exception at (iv) above is applicable only to the cases for which the time limit for completion expires on 30.09.2021.
6. This order comes into effect immediately.
(Sourabh Jain)
Under Secretary (ITA-I), CBDT
Download CBDT Order dated 22.09.2021 passed under section 119 excluding Reassessment and Set-aside cases from faceless assessment in pdf format
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Read the full text of the Order dated 22.09.2021 passed under section 144B(2) excluding Reassessment and Set-aside cases from faceless assessment:
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 22nd 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 -
Reg. Cases in which limitation period expires on 30.09.2021
In partial modification of the 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, F.No. 187/3/2020-ITA-I dated 31st March, 2021, further amended by Order F.No. 187/3/2020-ITA-I dated 06th September, 2021 (the Orders), the Central Board of Direct Taxes hereby directs that in addition to the exclusion of the cases in the said Orders, cases
(a) set aside to be done de novo
or
(b) to be done u/s 147 of the Act
for which the time limit for completion expires on 30.09.2021 pending with the jurisdictional Assessing Officer as on 11.09.2021 or thereafter, which cannot be completed as per the procedure laid down under Section 144B of the Act due to technical/procedural constraints in the given period of limitation, shall also be excluded from the purview of section 144B of the Act.
2. This order comes into effect immediately.
(Sourabh Jain)
Under Secretary (ITA-I), CBDT
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