Faceless Tax Assessment By CA Lavina Vidhani

Income Tax department has now initiated the Faceless facility for income tax appeals. Now all the cases will be initiate, process and completed in faceless mechanism. Form 35 is re-enabled for filing an appeal related to Faceless Appeal Scheme. Appeals related to tax evasion, major tax related fraud, international tax, black money and special search will be commence by and through departments.

With this faceless assessment scheme the honest taxpayer will get relief as they will submit their returns and documents directly through online mode.

Procedure of faceless assessment scheme will be:-

1. National e-Assessment center who will be governing authority,will issue notice u/s 143(2) of Income Tax Act to the assess by online mode.

2. Against the notice, assess have to revert within 15 days.

3. National e-Assessment center will assign the case to one of the assessment unit in Regional Electronic Assessment Center.

4. Later on National e-Assessment center will communicate with assess and collect information and documents required by verification unit and technical unit and send the same to Regional Electronic Assessment Center.

5. Regional Electronic Assessment Center will verify the information and prepare draft assessment order and send the draft assessment order to National e-Assessment center.

6. National e-Assessment center will examine draft assessment order and decide
a) Regarding finalization of assessment order and initiate proceeding against assess if any or

b) Provide an opportunity of being heard to assess or

c) Provide draft assessment order to review unit to review the same and they find any amendment in order they suggest the same to National e-Assessment center.

And accordingly the faceless appeal scheme will work.

The faceless tax assessment will provide more transparency and efficiency to the system.

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