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SOP for Handling Writ Petitions where Assessment has

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SOP for Handling Writ Petitions where Assessment has

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  1. SOP for Handling Writ Petitions where Assessment has been Made Under the FAS’19 and/or Penalty Passed Under FPS’21

  2. What is a Faceless Assessment Scheme under the Income Tax? • The Faceless Assessment Scheme (FAS) was launched in 2020 with an aim to promote a smooth taxation regime and reduce the need for physical interaction with the stakeholders. India is one of the few nations to adopt FAS. • Earlier, CBDT had passed directions u/s 119 of the Act dated 31.03.2021, which allowed all orders, circulars, instructions, guidelines and communications issued in order to implement the FAS to be applicable u/s 144B of the Act. 

  3. Reason for Publishing the SOP for Faceless Assessment Scheme • The Central Government observed that National Faceless Assessment Centres (NaFAC) is one of the biggest respondent-litigants in taxation matters.  • Since NaFAC has no primary role in defending the writ except in cases where the scheme itself is challenged, the Pr. CIT (Jurisdictional) has been appointed as the authority to defend the case before the Hon’ble High Courts.

  4. SOP for PCIT (Jurisdictional) Charge being Nodal Coordinating Authority for defending writ petitions arising from the assessment/penalty orders completed by NaFAC • On receipt of the Writ Petition, the PCIT (Jurisdictional) along with J01 shall examine the Writ Petition. • The POT(Jurisdictional) shall examine the petition of the taxpayer and record para wise comments. •  If the facts warrant, the PCIT (Jurisdictional) may seek the comments of the PCIT (ReFAC) (AU) under whose Jurisdiction the assessment order had been passed. • The PCIT (Jurisdictional) shall record reasons in writing and make reference to the NaFAC. After unmasking, the PCIT (Jurisdictional) and PCIT (ReFAC) (AU) may coordinate amongst themselves.

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