The CBDT vide Order having F No. 187/3/2020-ITA-I dated September 22, 2021 provided exclusion to certain assessment orders in cases set aside de novo or assessment to be done u/s 147 of the IT Act from Faceless Assessment Scheme for which the time limit for completion expires on September 30, 2021.
The Central Board of Direct Taxes (“CBDT”) vide Order F.No. 187/3/2020-ITA-I dated August 13, 2020 (“the Order”) read with order under section 119 of the Income-tax Act, 1961 (the Act) regarding mutatis mutandis application of Orders, Circulars etc. issued in order to implement the Scheme to Faceless Assessment u/s 144B of the Act, vide F.No. 187/3/2020-ITA-I dated March 31, 2021 directed that all the Assessment Orders shall be passed by the National Faceless Assessment Centre (NaFAC) u/s 144B of the Act except as under:-
i. Assessment orders in cases assigned to Central Charges.
ii. Assessment orders in cases assigned to International Tax Charges.
In partial modification of the Order vide Order F. No. 187/3/2020-ITA-I dated September 06, 2021, in addition to the exceptions provided in the said Order, the following exception was also added:
iii. Assessment orders in cases where pendency could not be created on ITBA portal because of technical reasons or cases not having a PAN, as the case may be.
In further modification of the above Order, CBDT in exercise of powers under section 119 of the Act, hereby directs that in addition to the exceptions as provided in the said Orders, the following exception is hereby added as under:-
iv. Assessment orders in cases
(a) set aside to be done de novo
or
(b) to be done u/s 147 of the Act
for which the time limit for completion expires on September 30, 2021 pending with the jurisdictional Assessing Officer as on September 11, 2021 or thereafter, which cannot be completed as per the procedure laid down under Section 144B of the Act due to technical / procedural constraints in the given period of limitation.
Accordingly, CBDT clarifies that assessment in cases at (iii) and (iv) above shall be completed by the jurisdictional Assessing Officer.
CBDT further reiterates that the exception at (iv) above is applicable only to the cases for which the time limit for completion expires on September 30, 2021.
The Order can be accessed at: https://www.incometaxindia.gov.in/Lists/Latest%20News/Attachments/470/Order-us-119-providing-exclusions-to-section-144B-MiscComm-23-9-21.pdf