What is Income Tax E- assessment scheme for faceless scrutiny

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E-assessment scheme-2019
  • What is Income tax assessment ?
Income tax assessment is the process of collecting and reviewing the information filed by an Assessee in their income tax return.
  • What is Income Tax E-assessment or Faceless assessment ?
It aims to facilitate faceless assessment of income tax returns through completely electronic communication under which taxpayers will receive notices on their registered e-mails as well as on registered accounts on the web portal www.incometaxindiaefiling.gov.in with real-time alert by way of SMS on their registered mobile number, specifying the issues for which their cases have been selected for scrutiny.
  • The assessment shall be made as per the following procedure.
  1. National e-assessment Centre shall serve a notice on the assessee under sub-section (2) of section 143, specifying the issues for selection of his case for assessment.
  2. Assessee may reply in 15 days of receipt of notice.
  3. National e-assessment Centre shall assign the case selected for the purposes of assessment under this Scheme to a specific assessment unit in any one Regional e-assessment Centre through an automated allocation system
  4. National e-assessment Centre may obtaining such further information, documents or evidence from the assessee.
  5. National e-assessment Centre may send information to a verification unit through an automated allocation system.
  6. Assessment unit shall make draft assessment order and send to National e-assessment Centre.
  7. National e-assessment Centre shall prepare final Assessment order after providing opportunity of being heard to assesses. 
  8. Final assessment order contain demand , specifying the sum payable by, or refund of any amount due to, the assesses on the basis of such assessment.
  9. The National e-assessment Centre shall, after completion of assessment, transfer all the electronic records of the case to the Assessing Officer having jurisdiction over such case., for – (a) imposition of penalty; (b) collection and recovery of demand; (c) rectification of mistake; (d) giving effect to appellate orders; (e) submission of remand report, or any other report to be furnished, or any representation to be made, or any record to be produced before the Commissioner (Appeals), Appellate Tribunal or Courts, as the case may be; (f) proposal seeking sanction for launch of prosecution and filing of complaint before the Court; 
  • Old assessment process.
an assessment would involve a submissions comprising 300+ printed pages. Huge work load would be expected as the same would have to be converted into digital format. Technical glitches from the Information Technology side can also be expected and investments in servers would be required to keep huge amount of data.
  • Penalty proceedings for non-compliance.
  1. Any unit may, in the course of assessment proceedings, for non­compliance of any notice, direction or order issued under this Scheme on the part of the assessee or any other person, send recommendation for initiation of any penalty proceedings under Chapter XXI of the Act, against such assesse or any other person, as the case may be, to the National e-assessment Centre, if it considers necessary or expedient to do so.
  2. The National e-assessment Centre shall, on receipt of such recommendation, serve a notice on the assessee or any other person, as the case may be, calling upon him to show cause as to why penalty should not be imposed on him under the relevant provisions of the Act.
  3. The response to show – cause notice furnished by the assessee or any other person, if any, shall be sent by the National e-assessment Centre to the concerned unit which has made the recommendation for penalty.
  4. The National e-assessment Centre shall levy the penalty as per the said draft order of penalty and serve a copy of the same on the assessee or any other person, as the case may be.
Official Notification:

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