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Faceless Assessment -Primer on procedural aspects with FAQs
Edu-Visor Update 15-11-2021
As we move to the next cycle of Faceless Assessment under Income Tax, here’s a primer on the procedural aspects guiding the taxpayers through the compliance process, for a seamless experience.
To ensure seamless communication, taxpayers should update their contact details including e-mail ID & phone number provided to the Income Tax Department and access the e-filing portal http://incometax.gov.in regularly.
If your case has been selected for scrutiny, you will receive a notice u/s 143(2) of the Income-tax Act, 1961 on the e-filing portal & registered e-mail account. File a response to the same in time.
If further details are required, you may receive a notice u/s 142(1) of Income-tax Act, 1961 along with a questionnaire on the e-filing portal & registered e-mail account. Do file your reply within the specified time.
During the assessment proceedings, you may seek adjournment, if required. However, adjournment may be sought sparingly.
Hearing through video conferencing can be availed only after filing written submissions in response to the show cause notice & draft assessment order.
You can avail hearing through video conferencing after filing written submissions by using the VC tab on the e-filing portal http://incometax.gov.in.
Failure to respond to the notices, or not replying completely & within the specified time, may result in passing of best judgement assessment.
Before issue of final assessment order, a show cause notice along with a draft assessment order will be issued, which must be responded to within the specified time.
1. Ensuring Communication in Faceless Assessment
How to ensure seamless communication in Faceless Assessment procedure?
A: To ensure seamless communication, make sure that:
Your e-mail ID and phone number provided to the Income Tax Department are latest and in use.
You access the e-filing portal http://www.incometax.gov.in regularly.
2. Issue of Mandatory Notices & Obligation to reply under Faceless Assessment
How would I know that my case has been picked up for Faceless Assessment?
Answer: You will receive a notice u/s 142(1) along with a questionnaire on the e-filing portal and registered e-mail account, which must be replied to within the specified time.
What if the Assessment Unit requires further information after I have filed my reply to the notice u/s 143(2) of Income-tax Act, 1961 ?
Answer: You would have either received a notice u/s143(2) of Income-tax Act, 1961or would be receiving such a notice on the e-filing portal and registered e-mail account. You are required to file your response to this notice.
Can I request for adjournment and seek further time to file my reply to the notices received?
Answer: Adjournment may be sought sparingly and only in the event of unavoidable/insurmountable difficulties.
3. Final opportunity & hearing through VC under Faceless Assessment
Can I avail a hearing before passing of final assessment order?
Answer: Hearing through video conferencing can be availed only after filing written submissions in response to the show cause notice and the draft assessment order.
How can I avail hearing through video conferencing after filing written submissions?
Answer: To avail hearing through video conferencing after filing written submissions, please use the VC tab on the e-filing portal.
4. Consequences of not replying
What will happen if I fail to respond or not reply, completely and timely to the notice received?
Answer: Failure to respond or not reply, completely and timely, may result in passing of best judgement assessment.
5. Final Opportunity & Hearing Through VC
Will I be given a final opportunity before issue of final assessment order?
Answer: Before issuing the final assessment order, a show cause notice along with a draft assessment order will be issued, which must be replied to within the specified time.
NOTE:- The contents of this article are for information purposes only and do not constitute an advice or a legal opinion and are personal views of the author.The possibility of other views on the subject matter cannot be ruled out. By the use of the said information, you agree that Author / edu-visor is not responsible or liable in any manner for the authenticity, accuracy, completeness, errors or any kind of omissions in this piece of information for any action taken thereof. This is not any kind of advertisement or solicitation of work by a professional.
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