Central Board of Direct Taxes (CBDT) has issued Notification dated 12th September, 2019 to introduce E- assessment Scheme, 2019 under Section 143(3A) of the Income Tax Act, 1961 in order to conduct faceless scrutiny assessment.
Key Points of the Notification are :
- The Scheme involves setting up of E-asssessment centres at National and Regional levels to facilitate the conducting of e-assessment proceedings.
- The assessment under this Scheme shall be made in respect of such territorial area, or persons or class of persons, or incomes or class of incomes, or cases or class of cases, as may be specified by the CBDT.
- This Scheme shall make the assessment faceless and the taxpayer will not be required to meet any assessing officer during the proceeding period.
- Scrutiny notice will be issued to the taxpayer under Section 143(2) of the Income Tax Act, 1961 specifying the issues for selection of case for e-assessment.
- Taxpayer will have to reply within 15 days from the date of receipt of notice.
- A person shall not be required to appear either personally or through authorised representative in connection with e-assessment. In case assessee seeks personal hearing so as to make his oral submissions or present his case, hearing shall be conducted exclusively through video-conferencing.
- All the communication between the department and taxpayer would be done electronically. Even all the internal communication within the income tax department will be electronic.
- An appeal against an assessment made by the National e-assessment Centre under this Scheme shall lie before the Commissioner (Appeals) having jurisdiction over the jurisdictional Assessing Officer and any reference to the Commissioner (Appeals) in any communication from the National e-assessment Centre shall mean such jurisdictional Commissioner (Appeals).
- An electronic record shall be authenticated by the originator by affixing his digital signature in accordance with the provisions of sub-section (2) of section 3 of the Information Technology Act, 2000 (21 of 2000):
- Every notice or order or any other electronic communication under this Scheme shall be delivered to the addressee, being the assessee, by way of-
(a) placing an authenticated copy thereof in the assessee’s registered account; or
(b) sending an authenticated copy thereof to the registered email address of the assessee or his authorised representative; or
(c) uploading an authenticated copy on the assessee’s Mobile App; and
followed by a real time alert.
The scheme has come into force from 12th day of September, 2019.
For further details please refer the attached document.