Cases not created on ITBA due to technical bugs or not having PAN to be excluded from Faceless Assessment: CBDT
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- Last Updated on 8 September, 2021
Order F No. 187/3/2020-ITA-I, dated 06-09-2021
The Taxation and Other Laws (Relaxation and Amendment of certain provisions), Act, 2020, has inserted a new Section 144B to incorporate the Faceless Assessment Scheme, 2019 in the Income-tax Act.
CBDT vide Order F. No. 187/3/2020-ITA-I, dated 31-08-2020, directed that all the Assessment Orders shall be passed by the National Faceless Assessment Centre under Section 144B of the Act except as under:-
(a) Assessment orders in cases assigned to Central Charges;
(b) Assessment orders in cases assigned to International Tax Charges.
Now, CBDT has further excluded Assessment Orders in cases where pendency could not be created on ITBA because of technical reasons or cases not having a PAN, as the case may be, from the ambit of Faceless assessment.
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