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Faceless Assessment & Appeal Scheme

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Faceless Assessment & Appeal Scheme

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  1. Faceless Assessment & Appeal Scheme|Transparency in Taxation System

  2. 1. Key amendments made or proposed with effect from 13.08.2020  • Faceless assessment to be made effective from 13.08.2020 (N/No. 60/2020 dated 13th August, 2020) • Faceless appeal to be made effective from 25.09.2020 (Press release dated 13th August, 2020) • Extending scope of SFT (Notification to be issued) • Taxpayers’ charter

  3. Faceless assessment • Section 143(3A) authorises to frame scheme through: • Eliminating interface between assessing officer and assessee to the extent technologically feasible. • Optimisingutilisation of the resources through economies of scale and functional specialisation; • Introducing a team-based assessment with dynamic jurisdiction. • By purview of Section 143(3A), Central Government notified E-assessment Scheme, 2019 vide N/No. 61/2019 dated 12th September, 2019. On 07.10.2019, E-assessment scheme was launched with the inauguration of the National E-assessment Centre (called NeAC).

  4. Relevance of Faceless Assessment • Faceless assessment is a “big step in reducing Department’s interference from people’s lives” and ensures speedy assessment of cases. Further, another major cause is that the I-T department has been progressively reducing the percentage of cases picked up for scrutiny assessment so as to establish the fact that  the department places trust on the taxpayer. • Now after the introduction of such scheme, except some cases (like survey and International Tax cases) all assessments will be covered where both Assessing officer and assessee will not be knowing each other. 

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