We have been hearing about Faceless scrutiny for many years now and we have also read about it but never found anything concrete but now since the same has been introduced in the Gazette of India it is firm that this will come into action soon.
Now many people would think that we are already submitting all our documents online and that is only faceless scrutiny but that’s not the case, what we are doing now is E-Assessment and not Faceless scrutiny.
Let’s understand some important points about Faceless Scrutiny:
-Formation of National Assessment Centre, Regional Assessment Centre, Assessment Units, Verification Units, Technical Units and Review Units.
– Facility of Mobile App with Registered Number for real time alert.
– All communications through National Assessment Centre.
The procedure for scrutiny will work as follows:
-Notice u/s 143(2) will be issued by National e-Assessment Centre specifying issues for selection of case.
-Only 15 days time to respond to the notices.
-The National e-Assessment centre will then assign this case to any Assessment unit in any Regional e- Assessment centre through automated system.- .
-Assessment unit may inquire or verify the details with the help of verification unit and seek Technical assistance from Technical unit.
-If the Assessment unit requires any further details it will request the same to National e-Assessment centre and then national e -Assessment centre will issue the relevant notice.
-After all details are properly received by Assessment unit it will prepare a draft assessment order and such draft assessment order would be sent to National Centre.
-On receipt of such draft assessment order National centre will send this order to Review unit and seek their suggesstion and then if there are any suggestion or modification by national centre same would be sent to assessment unit and assessment unit would take same into consideration and draft revised assessment order.
-After making the above modification in some cases a draft order would be sent to Assessee if he raise any valid objection same would be considered and order would be revised and if no objections are raised Final assessment order would be issued along with initiating penalty.
-After completion of assessment, all electronic records would be transfered to jurisdictional AO for penalty, recovery, rectification, OGE, Remand Report, Prosecution.
Also, no personal appearance by assessee or Authorised Representative before National Centre. Only video conferencing when modification is proposed in draft order.
Welcome to world of faceless assessments. Let’s Hope this thing stops corruption to some extent, it would have been better if the appeal before CIT(A) would also be faceless and only on video conferencing or written submission. Now one must work on its drafting skills if they want to win.
You can read the original notification in Gazette from here:212432
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