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FAQs on ‘Faceless Assessment Scheme, 2019’

“To be curious is a good thing and to be able to satisfy someone’s curiosity is even better.”

‘Frequently Asked Questions’ (FAQs) on ‘Faceless Assessments’

Our Hon’ble PM Sh. Narendra Modi has launched a new platform for Transparent Taxation for ‘Honouring the Honest Taxpayers’, coining three new terms viz. Seamless, Painless & Faceless, for showcasing the perceived changed nature of the tax administration in India. The thrust of this taxation platform is on Faceless Assessments, Faceless Appeals and Taxpayers’ Charter.

CBDT vide its Gazetted Notification S.O. 2745 dated 13.8.2020, have amended the "E-Assessment Scheme 2019", to provide that w.e.f. 13.8.2020, the "E-Assessment Scheme 2019", shall be termed as "Faceless Assessment Scheme 2019", and all E-Assessments shall be conducted as Faceless Assessments.

Further, CBDT vide its Order u/s 119 of the Income Tax Act bearing F.No. 187/3/2020-ITA-I, dated 13.8.2020, have directed that in order to ensure that all assessment orders are passed through Faceless Assessment Scheme 2019, all the assessment orders shall hereafter be passed by National e-Assessment Centre (NeAC), through the Faceless Assessment Scheme 2019.

In order to facilitate easy, better and clear understanding of our readers, TaxAaram’s Founder Director Mayank Mohanka FCA, has penned down some very crucial and intricate insights regarding the ‘Faceless Assessments’ in a ‘Question-Answer Form’ so as to serve as a ‘ready reference guide’ to all the significant and important questions concerning ‘ Faceless Assessments’, which may arise in any curious and enlightened mind.

So, let us begin our journey of refreshing our memories and applying our enlightened minds over some important and crucial questions concerning ‘Faceless Assessments’ and finding out their answers, to satisfy the curiosity of our curious minds.

Q1. What is the concept of ‘Faceless Assessment’ all about?

A1. ‘ Faceless Assessment’ is a part of ‘e-governance’ initiative of the Government of India, wherein the scrutiny proceedings under section 143(3)/147, are to be conducted in a ‘faceless’ and ‘jurisdiction-less’ manner through the electronic means of communication via the ‘e-Proceedings’ functionality in the ‘e-filing’ portal of the Income-tax department without there being any requirement of any physical or personal interface between the assessee and the assessing authority.

In exercise of the powers conferred by sub-section (3A) of section 143 of the Income-tax Act, 1961 (43 of 1961), the Central Government has incorporated a new scheme of assessment known as ‘e-Assessment Scheme 2019’ by way of Official Gazetted Notifications Nos. 61/2019 & 62/2019. dated 12-9-2019.

The E-Assessment Scheme, 2019 defines ‘e-Assessment’ as:

‘e-Assessment’ means the assessment proceedings conducted electronically in ‘e-Proceeding’ facility through assessee’s registered account in designated portal.’

Consequent to the announcement of the new platform for transparent taxation by our Hon’ble PM on 13.8.2020, the Central Board of Direct Taxes (CBDT), in exercise of the powers conferred by section 143(3A) of the Income Tax Act, 1961, has renamed the E-Assessment Scheme, 2019, notified by its earlier Gazetted Notification dated 12.9.2020, bearing F.No. S.O. 3264 (E), as the Faceless Assessment Scheme, 2019, vide its Gazetted Notification dated 13.8.2020, bearing F.No. S.O. 2745 (E),

These assessments are being referred to as ‘Faceless’ simply because the assessee will not get to see the face of his/her assessing officer or in other words, the assessee will not be able to know as to who will conduct his/her assessments. The Faceless Assessments, completely eliminate the physical interface between the assessee and the assessing authority and instead involves the electronic interface right from the selection of the cases for the scrutiny purpose with the help of ‘automated allocation system’ involving therein an algorithm for randomised allocation of cases, by using suitable technological tools, including artificial intelligence and machine learning, with a view to optimise the use of resources, and the conduct of assessments exclusively in electronic mode via the ‘e-Proceedings’ utility of the e-Filing portal of Income-tax department’s website, and finally the review and examination of the assessment orders using ‘automated examination tool’ involving therein an algorithm for standardised examination of draft assessment orders, by using suitable technological tools, including artificial intelligence and machine learning, with a view to reduce the scope of discretion.

(b) Jurisdiction-less Assessments: These assessments are being referred to as ‘Jurisdiction-less’ because these are conducted by a Team/Group of Expert IT Officers at multiple-level assessment units viz. National e-Assessment Centre (NeAC), Regional e-Assessment Centre (ReAC), Verification Unit, Technical Unit and Review Unit, and shall not be conducted by an individual jurisdictional Assessing Officer. The cases shall be assigned by NeAC to an assessment unit in any ReAC based on ‘automated allocation system’ involving therein an algorithm for randomised allocation of cases, by using suitable technological tools, including artificial intelligence and machine learning and as such shall be location agnostic.

Q2. Which type of Assessments are being covered under the new Faceless Assessment Scheme, 2019?

A2. By virtue of insertion of new clause (iii) in para 5. Procedure for assessment, in the new Faceless Assessment Scheme, 2019, the undermentioned cases are now being covered in Faceless Assessment Scheme, 2019,

“where the assessee –

(a) has furnished his return of income under section 139 or in response to a notice issued under subsection (1) of 142 or sub-section (1) of section 148; and a notice under sub-section (2) of section 143 has been issued by the Assessing Officer or the prescribed income-tax authority, as the case may be; or

(b) has not furnished his return of income in response to a notice issued under sub-section (1) of section 142 by the Assessing Officer; or

(c) has not furnished his return of income under sub-section (1) of section 148 and a notice under subsection (1) of section 142 has been issued by the Assessing Officer.

Thus, accordingly all regular assessment cases u/s 143(3) for the AY 2018-19 and all pending income escaping assessments/ reassessments u/s 147 as on 13.8.2020, shall be covered by the new Faceless Assessment Scheme, 2019.

Only centralised assessments i.e. Search related Block Assessments u/s 153A/153C and International Taxation related Assessments are not covered under the new Faceless Assessment Scheme, 2019.

Q3. What will happen to all pending regular assessments u/s 143(3) for the AY 2018-19, wherein the notices u/s 143(2) and 142(1) of the Income Tax Act have already been received by the assessees?

A3. CBDT vide its Gazetted Notification S.O. 2745 dated 13.8.2020, have amended the "E-Assessment Scheme 2019", to provide that w.e.f. 13.8.2020, the "E-Assessment Scheme 2019", shall be termed as "Faceless Assessment Scheme 2019", and all E-Assessments shall be conducted as Faceless Assessments.

Further, CBDT vide its Order u/s 119 of the Income Tax Act  bearing F.No. 187/3/2020-ITA-I, dated 13.8.2020, have directed that in order to ensure that all assessment orders are passed through Faceless Assessment Scheme 2019, all the assessment orders shall hereafter be passed by National e-Assessment Centre (NeAC), through the Faceless Assessment Scheme 2019. However, two exceptions have been provided and these are:

(i) Assessment orders in cases assigned to Central Charges (Block Assessment Cases u/s 153A/153C);

(ii) Assessment Orders in cases assigned to International Tax Charges.

It has also been stipulated in the CBDT order that any assessment order which is not in conformity with the Faceless Assessment Scheme 2019, shall be treated as non-est and shall be deemed to have never been passed.

Q4. How is the new Faceless Assessments Scheme 2019, different from the old E-Assessment Scheme 2019?

Consequent to the announcement of the new platform for transparent taxation by our Hon’ble PM, the Central Board of Direct Taxes (CBDT), in exercise of the powers conferred by section 143(3A) of the Income Tax Act, 1961, has issued its Gazetted Notification dated 13.8.2020, bearing F.No. S.O. 2745 (E), making certain crucial and significant amendments in the E-Assessment Scheme, 2019, notified by its earlier Gazetted Notification dated 12.9.2020, bearing F.No. S.O. 3264 (E).

Inspite of the much hype and hoopla doing the rounds in the media channels and newspapers, concerning the new taxation platform launched by our Hon’ble PM, ironically, the practicalities and nuances of these notified amendments in the E-Assessment Scheme, 2019, by CBDT, have been somehow, overlooked and ignored in the Tax Circles and by the assessees and taxpayers. So, for the ready reference of the worthy readers, the exact nature, significance and implications of these amendments in the E-Assessment Scheme, 2019, as notified by CBDT, are being discussed and analysed as under:

S. No.	Parameters	Old E-Assessment Scheme, 2019	New Faceless Assessment Scheme, 2019
1.	Nomenclature	E-Assessment Scheme, 2019	Faceless Assessment Scheme, 2019
2.	CBDT Notification	S.O. 3264 (E), dated 12.9.2019	S.O. 2745 (E), dated 13.8.2020
1.	Applicability	58,319 Regular Assessments under section 143(3), for AY 2018-19, selected on pilot basis.	(i) All Regular Assessments under section 143(3), for AY 2018-19; (ii) All pending Income Escaping Assessments /Reassessments under section 147, as on 13.8.2020; (iii) Best Judgement Assessments u/s 144.
3.	Applicability of Income Tax Rules, 1962	No specific mention of applicability.	Applicable to the Faceless Assessment Scheme 2019.
4.	Enlargement in Function of Technical Unit (TU)	Technical assistance on legal, accounting, forensic, information technology, valuation, transfer pricing, data analytics, management or other technical matters.	Technical assistance on audit in addition to legal, accounting, forensic, information technology, valuation, transfer pricing, data analytics, management or other technical matters.
5.	Enlargement in Scope & Coverage	E-Assessment Scheme 2019, covered only 58,399 regular assessments u/s 143(3), for AY 2018-19, on pilot basis.	By virtue of insertion of new clause (iii) in para 5. Procedure for assessment, the undermentioned cases are now being covered in Faceless Assessment Scheme, 2019, “where the assessee – (a) has furnished his return of income under section 139 or in response to a notice issued under subsection (1) of 142 or sub-section (1) of section 148; and a notice under sub-section (2) of section 143 has been issued by the Assessing Officer or the prescribed income-tax authority, as the case may be; or (b) has not furnished his return of income in response to a notice issued under sub-section (1) of section 142 by the Assessing Officer; or (c) has not furnished his return of income under sub-section (1) of section 148 and a notice under subsection (1) of section 142 has been issued by the Assessing Officer.
6.	Enabling Provision for undertaking Best Judgement Assessment/Exparte Assessment u/s 144 of the Income Tax Act, 1961.	There was no enabling provision in the E- Assessment Scheme, 2019, for undertaking best judgement assessment/exparte assessment u/s 144, in the situations of the failure of the assessee in responding to the scrutiny notices u/s 143(2) or 142(1), or with a direction issued u/s 142(2A).	An enabling provision has been specifically inserted in the new Faceless Assessment Scheme, 2019, for undertaking best judgement assessment/exparte assessment u/s 144, in the situations of the failure of the assessee in responding to the scrutiny notices u/s 143(2) or 142(1), or with a direction issued u/s 142(2A).
7.	Jurisdictional Unit for drafting Revised Draft Assessment Order	In the old E-Assessment Scheme, 2019, the Revised Draft Assessment Order, incorporating the suggested modifications by the Review Unit (RU), was also being prepared by the same Regional Assessment Unit (ReAC), which has prepared the original draft assessment order.	In the new Faceless Assessment Scheme, 2019, the Revised Draft Assessment Order, incorporating the suggested modifications by the Review Unit (RU), is to be prepared by a new Regional Assessment Unit (ReAC), selected by National e-Assessment Centre (NeAC) on random allocation basis, and not by the old ReAC, which has prepared the original draft assessment order. So, now, in the new scheme, two different ReACs may prepare the draft assessment orders.
8.	Power to Transfer Assessment Cases to the Jurisdictional Assessing Officer	In the old E-Assessment Scheme, 2019, the power to transfer assessment cases to the jurisdictional assessing officers, lies solely with the National e-Assessment Centre (NeAC).	In the new Faceless Assessment Scheme, 2019, the Principal Chief Commissioner or Principal Director General, NeAC, is authorised to transfer certain assessment cases to the jurisdictional assessing officers, only after getting the prior approval of the Board (CBDT). The situations and circumstances in which NeAC may transfer the assessment cases to the jurisdictional assessing officers, with the prior approval of CBDT, are yet to be notified by CBDT.
9.	Right of Personal Hearing by the Assessee	In the old E-Assessment Scheme, 2019, by virtue of a right vested in the scheme, the assessee was entitled to personal hearing, by way of video conferencing/telephony, in case of disagreement with the additions/disallowances proposed in the draft assessment order, in all assessment cases.	In the new Faceless Assessment Scheme, 2019, the assessee is not having any ‘by-default’ right of personal hearing and the assessee may only request for a personal hearing by way of video conferencing/telephony, in case of disagreement with the additions/disallowances proposed in the draft assessment order. The Chief Commissioner or the Director General, ReAC, may approve such request for personal hearing, if he is of the opinion that the case falls in the list of specified circumstances as notified by CBDT. The circumstances where the request of the assessee for personal hearing via video conferencing may be approved are yet to be notified by CBDT.
10.	Mode of Communications between the assessee and NeAC, ReAC, Technical Unit, Verification Unit and Review Unit	In the old E-Assessment Scheme, 2019, all communications between the assessee, NeAC, ReAC, Technical Unit, Verification Unit and Review Unit, were to be exchanged exclusively by electronic mode.	In the new Faceless Assessment Scheme, 2019, all communications between the assessee, NeAC, ReAC, Technical Unit and Review Unit, shall be exchanged exclusively by electronic mode. However, in the cases of enquiry or verification being conducted by the Verification Unit, in certain specified circumstances, yet to be notified by CBDT, the conventional means of communication, i.e. physical interface may be adopted.
11.	Authentication of Electronic Record	In the old E-Assessment Scheme, 2019, the authentication/signing of the electronic record was to be done by affixing the digital signature, both by the assessee and the assessing authority i.e. NeAC.	In the new, Faceless Assessment Scheme, 2019, the authentication/signing of the electronic record has to be done by NeAC by affixing  its digital signature, and the assessee shall authenticate the electronic record by affixing his/her digital signature, in cases where the assessee is required under the Rules to furnish his/her return of income under digital signature and in any other cases, either by affixing digital signature or under the electronic verification code.
12.	Power to specify format, mode, procedure and processes	In the old E-Assessment Scheme, 2019, the Principal Chief Commissioner or the Principal Director General, NeAC, were vested with the power to specify format, mode, procedure and processes under the Scheme.	In the new, Faceless Assessment Scheme, 2019, the Principal Chief Commissioner or the Principal Director General, NeAC, are authorised to specify format, mode, procedure and processes under the Scheme, only with the prior approval of the Board (CBDT).

Q5. How is the new system of ‘Faceless Assessments’ different from the ‘Conventional Mode of Assessments’?

A5. The points of distinction between the new Faceless Assessments and the Conventional Mode of Assessments are being tabulated as under:

S. No.	Particulars	Conventional Assessments via e-Proceedings	Faceless Assessments under Faceless Assessment Scheme, 2019
1.	Applicability	Regular Assessments under section 143(3)	(i) Regular Assessments under section 143(3); (ii) Reassessments under section 147; (iii) Best Judgement Assessments u/s 144.
2.	Assessment Year	Till AY 2017-18	From AY 2018-19 onwards for All Regular Assessments and w.e.f. 13.8.2020, for all pending Re-Assessments.
3.	Assessing Authority	Jurisdictional Assessing Officer	National e-Assessment Centre (NeAC)
4.	Notice under section 143(2) Issuing Authority	Jurisdictional Assessing Officer	National e-Assessment Centre (NeAC)
5.	Reply Period of Notice under section 143(2)	As specified in the Notice under section 143(2)	Within 15 days from the date of receipt of such Notice under section 143(2)
6.	Assignment of Case	Jurisdictional Assessing Officer	The NeAC assigns the case to a specific assessment unit in any one Regional e-Assessment Centre through an automated allocation system.
7.	Inquiries during the course of assessment proceedings	Jurisdictional Assessing Officer Issues Notices/Questionnaires under section 142(1) of the Act.	The NeAC may issue appropriate notice or requisition u/s 142(1), to the assessee for obtaining any further information, documents or evidence as required by the assessment unit in the Regional e-Assessment Centre, to which the case has been assigned by the NeAC.
8.	Provision of Draft Assessment Order	Only applicable in the Cases of References to Transfer Pricing Officers (TPO) resulting in Variation and Foreign Companies passed by the Jurisdictional Assessing Officers	Applicable in all assessments under section 143(3) of the Act. Draft Assessment Orders are passed by the assessment unit in the Regional e-Assessment Centre, to which the case has been assigned by the NeAC.
9.	Action on Draft Assessment Order	Not Applicable	The NeAC shall examine the draft assessment order in accordance with the risk management strategy specified by the Board, including by way of an automated examination tool, whereupon it may decide to:    (a)   finalise the assessment as per the draft assessment order and serve a copy of such order and notice for initiating penalty proceedings, if any, to the assessee, along with the demand notice, specifying the sum payable by, or refund of any amount due to, the assessee on the basis of such assessment; or    (b)   provide an opportunity to the assessee, in case a modification is proposed, by serving a notice calling upon him to show cause as to why the assessment should not be completed as per the draft assessment order; or     (c)   assign the draft assessment order to a review unit in any one Regional e-Assessment Centre, through an automated allocation system, for conducting review of such order.
10.	Final Assessment Order	Passed by the Jurisdictional Assessing Officer after considering the written and verbal submissions of the assessees.	The NeAC sends all the e-replies and submissions of the assessee containing the justification for revision of the draft assessment order to the regional assessment unit for revision of the draft assessment order.
			In the cases, where no objections are filed by the assessees, the NeAC finalises the assessment based on the Draft Order only. Upon receiving the Revised Draft Assessment Order, the NeAC may:     (i)   in case no modification prejudicial to the interest of the assessee is proposed, finalise the assessment based on such revised draft assessment order; or    (ii)   in case modification prejudicial to the interest of the assessee is proposed, an opportunity of personal hearing by way of video telephony only may be provided to the assessee, and based on the response of the assessee, the same procedure of revision and finalization is to be followed and Final Assessment Order is then passed by the NeAC.
11.	Mode of Interface between the Assessee and the Assessing Authority	Electronic Mode via the ‘e-Proceedings’ functionality in the ITBA Module. However, after serving the Show Cause Notice, an opportunity of Personal Hearing to the assessee involving physical interface between the assessee and the jurisdictional AO is to be provided. However, practically there was no bar on physical interface between the assessee and the jurisdictional assessing officer.	Electronic Mode via the ‘e-Proceedings’ functionality in the ITBA Module. However, after serving the Show Cause Notice, an opportunity of Personal Hearing to the assessee via video telephony only may be provided to the assessee in certain specified circumstances

Q6. Which are the different Income-tax Units under the New Scheme of Faceless Assessment, 2019?

A6. The different Income-tax Units under the New Scheme of Faceless Assessment, 2019 are:

              (a)         National e-Assessment Centre;

              (b)         Regional e-Assessment Centre;

              (c)         Assessment Unit;

              (d)         Technical Unit;

              (e)         Verification Unit;

              (f)          Review Unit.

Q7. Which Income-tax Unit will do all the electronic communication/interface with the assessee under the New Scheme of Faceless Assessment 2019?

A7. The National e-Assessment Centre (NeAC) will do all the electronic communication/interface with the assessee under the New Scheme of Faceless Assessment 2019.

Q8. How are Scrutiny Notice/Requisitions under the New Scheme of Faceless Assessment 2019 different from those under the existing Scrutiny Notices/Requisitions under e-Proceedings?

A8. The Scrutiny Notice/Requisitions under the New Scheme of Faceless Assessment 2019 are issued by NeAC and not by the jurisdictional assessing officer. Also, all the scrutiny notices/requisitions issued under the New Scheme of Faceless Assessment 2019 will mandatorily contain a Document Identification Number (DIN) and the scrutiny notices/requisitions issued without having DIN will be treated as nonest in Law.

Q9. What is the procedure of conduct of faceless assessments under the new ‘Faceless Assessments Scheme, 2019’?

A9. For easy and better understanding of our readers, the procedure of conduct of faceless assessments under the new ‘Faceless Assessments Scheme, 2019’, is being depicted by the following exclusive Infographic:

Q10. What are the crucial and important points which the assessee should keep in mind while submitting responses to queries raised by assessing authority in scrutiny notice/questionnaire under section 143(2)/148/142(1) of the Income-tax Act?

A10. The crucial and important points which the assessee should keep in mind while submitting response to queries raised by assessing authority in scrutiny notice/questionnaire under section 143(2)/148/142(1) of the Income-tax Act are discussed as under:

              u           Submission of Partial Responses: If the assessee is submitting its response on piecemeal basis, then he needs to choose ‘response type’ as ‘partial’. Practically it is always advisable to opt for ‘partial response’ in order to enable filing of subsequent responses to the notice.

              u           Submission of Full Response: If the submissions are made on piecemeal basis, then there would be multiple ‘partial responses. After submitting his ‘last partial response’, the assessee needs to update the ‘Response type’ to ‘Full Response’ instead of ‘Partial response’, and if the assessee wants to file just one response to the scrutiny notice then he may opt for the ‘response type’ as ‘Full Response’.

              u           Brief Remark to Response: The assessee may also furnish a brief ‘remark’ to its response under the tab ‘Response/Remark’, not exceeding the character limit of 4000 characters.

              u           Uploading of Supporting Documents as Attachments: If the assessee so requires, he may attach the supporting documents as ‘attachments’ in substantiation of his response/submission by choosing different specified categories of attachments mentioned in the dropdown list.

              u           Use of the ‘Others’ option in the dropdown list, for attaching supporting documents: In case, the supporting documents to be attached don’t fit into any of the specified categories in the drop-down list then the assessee may choose ‘Others’ option in the dropdown list, for attaching such documents.

              u           ‘Naming of Attachments’ while using the ‘Others’ option in the dropdown list, for attaching supporting documents: While attaching supporting documents in the tab ‘Others’ among the specified categories of attachments in the dropdown list, the assessee needs to be careful about two things while naming the attachments, viz. (a) the names of two attachments should not be same and (b) while naming the attachment, the character limit should not exceed 100 characters.

              u           Multiple Responses: The assessee can submit ‘multiple responses’ to any single scrutiny notice.

 

Q11. What is the maximum ‘number’ of attachments which can be attached along with a single ‘response’?

A11. The maximum number of attachments or files which can be attached along with a single ‘response’ is ‘TEN’ (10).

Q12. What is the maximum ‘size’ of one attachment which can be attached along with a single ‘response’?

A12. The maximum ‘size’ of one attachment which can be attached along with a single ‘response’ is ‘10 MB’.

Q13. What is to be done by the assessee if the size of any particular ‘file or attachment’ to be uploaded along with the ‘response’, exceeds the mandated size of 10 MB?

A13. While submitting a single response, in case the size of one attachment file exceeds the maximum specified size of 10 MB, then the assessee should split the attachment into two or more file attachments, in such a manner that the size of one attachment does not exceed 10MB. These files may be named as ‘File name, 1’, ‘File name, 2’, ‘File name, 3’, and so on.

Q14. What is to be done by the assessee, in case the number of file/attachments to be uploaded along with a particular response exceeds the maximum specified number of 10 files?

A14. While submitting a single response, in case the maximum specified limit of attachments of 10 pdf files gets exhausted then the assessee should opt for another ‘partial response’ so as to continue with uploading the remaining attachments.

Q15. What is the maximum time limit for filing all the ‘e-responses’ by the assessee under the ‘e-proceedings’ functionality?

A15. The maximum time limit for filing all the ‘e-responses’ by the assessee under the ‘e-proceedings’ functionality is seven days prior to the Time-Barring (TB) date of the regular assessment. If there is no Time Barring date, then the AO can on his volition close the e-submission, whenever the final order or decision is under preparation to avoid last minute submissions. However, the AO on sufficient reasonable cause, can also re-enable the e-submission by the assessee in both TB and non-TB situations.

Q16. What is the procedure for electronic communication under e-Proceeding?

A16. The CBDT vide notification no. 4/2017 has explained the procedure, formats and standards for ensuring secured transmission of electronic communication:

              u           All the notices/questionnaire/letters/orders issued from ITBA modules by any Income-tax Authority will be visible to Assessee after login under ‘e-Proceeding’ tab in the e-filing website of the department in https://www.incometaxindiaefiling.gov.in, and may also be sent by the designated e-mail address to the registered e-mail address of the Assessee.

              u           A text message alerting the Assessee may also be sent on the mobile number registered on the e-filing website.

              u           The notice/questionnaire/letter available over e-filing website to the assessee or sent by e-mail to the assessee will be authenticated in the manner prescribed in Rule 127A of Income-tax Rules, 1962 (‘the Rules’).

              u           Assessee will have the facility to opt out of e-proceeding and such option has to be communicated to the Department through the e-filling website.

              u           On receipt of notice/questionnaire under e-proceeding tab the Assessee will be able to submit his response along with attachments by uploading the same, on e-Filing portal.

              u           In order to facilitate a final date and time for e-submission, the facility to submit a response will be auto closed 7 days prior to the Time-Barring (TB) date, if any. If there is no Time Barring date, then the Officer or AO can on his volition close the e-submission whenever the final order or decision is under preparation to avoid last minute submissions. However, Income tax authority can also re-enable the e-submission by taxpayer in both TB and non-TB situations.

              u           Once the proceeding is closed or completed in ITBA, there will be no e-submission allowed from Assessee.

              u           Relevant proceedings in the manual mode can also be conducted in ITBA modules, if an assessee chooses not to opt for e-Proceeding.

              u           In case the assessee opts for manual mode in the middle of e-proceedings on the e-filing website, further proceedings shall be conducted in manual mode.

Q17. In case of electronic communication what would be the address for service of notice or any other communication as prescribed under section 282 of the Income-tax Act, 1961 (the Act)?

A17. Rule 127 of the Income-tax rules, 1962 prescribes the addresses to which the notice or any other communication may be delivered or transmitted. Sub-rule (2) of rule 127 defines the addresses for communication delivered or transmitted electronically as:

              u           e-mail address available in the income-tax return furnished by the addressee to which the communication relates; or

              u           the e-mail address available in the last income-tax return furnished by the addressee; or

              u           in the case of addressee being a company, e-mail address of the company as available on the website of Ministry of Corporate Affairs; or

              u           any e-mail address made available by the addressee to the income-tax authority or any person authorised by such income-tax authority.

Q18. In case of electronic communication what would be the time and place of dispatch and receipt?

A18. The time and place of dispatch and receipt of electronic record or electronic communication shall have the same meaning as provided under section 13 of the Information Technology Act, 2000 (No. 21 of 2000). Further the registered account of the assessee on the e-filing website is deemed to be computer resource designated by the assessee in accordance with section 13 of the Information Technology Act, 2000 (No. 21 of 2000).

Section 13 of ‘The Information Technology Act, 2000’:

“Time and place of dispatch and receipt of electronic record:

                  (1)            Save as otherwise agreed to between the originator and the addressee, the dispatch of an electronic record occurs when it enters a computer resource outside the control of the originator.

                  (2)            Save as otherwise agreed between the originator and the addressee, the time of receipt of an electronic record shall be determined as follows, namely:

                  (a)            if the addressee has designated a computer resource for the purpose of receiving electronic records:

                  (i)             receipt occurs at the time when the electronic record enters the designated computer resource; or

                  (ii)            if the electronic record is sent to a computer resource of the addressee that is not the designated computer resource, receipt occurs at the time when the electronic record is retrieved by the addressee;

                  (b)            if the addressee has not designated a computer resource along with specified timings, if any, receipt occurs when the electronic record enters the computer resource of the addressee.

                  (3)            Save as otherwise agreed to between the originator and the addressee, an electronic record is deemed to be dispatched at the place where the originator has his place of business, and is deemed to be received at the place where the addressee has his place of business.”

Useful Reference

For More Details and Complete Understanding of the nitty-gritties and nuances of the New “Faceless Assessments Scheme, 2019”, the recently published Book titled “Faceless Assessment Ready Reckoner with Real Time Case Studies ”, authored by the author of this article Sh. Mayank Mohanka, FCA, and published by Taxmann Publications, may be referred, which is a ready reckoner and a referencer and user manual to help and assist the assessees and the assessing authorities in their ‘faceless assessment pursuits’. An honest and sincere effort has been made in this Book to explain and demonstrate the practical aspects and nitty-gritties of ‘faceless assessments’ in a ‘step-by-step-manner’ through ‘real-time practical case studies’ encompassing crucial and significant scrutiny issues having immense relevance and practical utility for all the assesses and the assessing authorities. The manner and practical aspects of ‘e-filing of Rectification Application’ u/s 154 of the Act and ‘e-filing of Responses against the outstanding Income Tax demand have also been explained and demonstrated in a ‘step-by-step’ manner.

This Book characterizes a ‘natural blend of law and practice’ concerning the New “Faceless Assessments Scheme, 2019”, and also includes the Country-specific Best International Practices in Tax Administration and the measures taken up by the Indian Tax Administration Authorities to ramp up the effectiveness and efficiency of the governance levels and to transform into a ‘digitally mature’ tax administration.