F. No.225/97/2021/ITA-II
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
***************
New Delhi, Dated 6th September, 2021
To,
F. No.225/97/2021/ITA-II
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
*************** ~ \
New Delhi, Dated b September, 2021
All Principal Chief Commissioners of Income Tax
All Chief Commissioners of Income-tax
All Principal Commissioners of Income Tax
Madam/Sir,
Subject:- Procedure for handling of assessment by Jurisdictional Assessing
Officers in respect of assessments/penalties transferred out of Faceless
Assessment u/s 144B(8) of the Income-tax Act,1961/Faceless Penalty Scheme,
2021 respectively- reg.
1. The Central Board of Direct Taxes (CBDT) has accorded approval for transfer of
assessments/ penalties to Jurisdictional Assessing Officers (PAN based), as found
necessary, on case-to-case basis in terms of Section 144B(8) of the Income-tax
Act, 1961 (Act) / clause 5(2) of Faceless Penalty Scheme, 2021.
2. The Jurisdictional Assessing Officer (JAO) shall complete th e
assessments/penalties in such cases as per the following broad contours to the extent
technically feasible:-
A. All processes ill cases transferred u /s 144B(8) of the Act/ clause 5(2) of
Faceless Penalty Scheme, 2021 may be conducted electronically to the extent
technically feasible, except in those cases where the assessee does not have efiling account/registered e-mail to communicate electronically with JAO. For
cases without digital foot print, the JAO shall endeavor to get the e-flling
account of the assessee registered and then conduct the proceedings in an
electronic manner.
B. The request for personal hearings shall generally be allowed to the assessee
with the approval of Range Head, mainly after the assessee has flled written
submission to the show cause notice. Personal hearing may be allowed to the
assessee preferably through Video Conference. If Video Conference is not
technically feasible , personal h earings may be conducted in a designated area
in Income Tax Offices. The hearing proceedings may be recorded.
C. Use of Faceless processes such as VU for online verification, TU for Technical
inputs etc. m ay also be considered for non-faceless regime to the extent
technically feasible.
D. In order to have consistency with the unit concept in faceless regime, the Range
Head may compulsorily be involved in the fmalization of assessment of such
cases transferred to JAO, for which the provisions of Section 144A of the Act
may suitably be invoked. In penalties, the approval of Range Head is already
embedded in Section 274(2) of the Act, over a specific monetary ceiling of
‘penalty imposable’. Same may be adhered to.
3. It is also clarified that in respect of such cases transferred, the JAO shall take
into account the proceedings conducted so far under the faceless regime and proceed
further as per the provisions of the Act and broad contours of modalities as indicated
above.
4. This issues with the approval of Chairman, CBDT.
(Sourabh Jain)
Under Secretary, CBDT
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