The Central Board of Direct Taxes (CBDT) notified that Assessment Orders to be passed by National Faceless Assessment Centre (NaFAC) under section 144B except in cases assigned to Central Charges, International Tax Charges and pendency could not be created on ITBA because of technical reasons.
The Faceless Assessment Scheme, 2019 (the Scheme) has been incorporated in the Act vide the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020. Section 144B of the Act pertaining to Faceless Assessment has been inserted by the said amendment w.e.f. April 1, 2021.
The Central Board of Direct Taxes vide Order dated 13th August 2020 (the Order) read with the order under section 119 of the Act regarding. mutatis mutandis application of Orders, Circulars etc. issued in order to implement the Scheme to Faceless Assessment under section 144B of the Act, dated 31 March 2021 directed that all the Assessment Orders shall be passed by the National Faceless Assessment Centre (NaFAC) under section 144B of the Act except as under Assessment orders in cases assigned to Central Charges and assessment orders in cases assigned to International Tax Charges.
In partial modification of the said Order, the CBDT in the exercise of powers under section 119 of the Act, directed that in addition to the above exceptions the exception namely “Assessment Orders in cases where pendency could not be created on ITBA because of technical reasons or cases not having a PAN, as the case may be,” shall be added The Central Board of Direct Taxes clarifies that assessment in cases transferred by the Principal Chief Commissioner or the Principal Director General in charge of National Faceless Assessment Centre (NaFAC) u/s 144B(8) of the Act shall be handled as per the procedure specified in the letter F.No. 225/97/2021/ITA-11 dated 06 September 2021.
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