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Central Government makes the directions giving effect to the E-assessment Scheme, 2019 - 62/2019 - Income Tax

Extract

..... clause (i), file his response to the National e-assessment Centre; (iii) where the assessee - (a) has furnished his return of income under section 139 or in response to a notice issued under sub-section (1) of 142 or sub-section (1) of section 148; and a notice under sub-section (2) of section 143 has been issued by the Assessing Officer or the prescribed income-tax authority, as the case may be; or (b) has not furnished his return of income in response to a notice issued under sub-section (1) of section 142 by the Assessing Officer; or (c) has not furnished his return of income under sub-section (1) of section 148 and a notice under sub-section (1) of section 142 has been issued by the Assessing Officer; the National e-Assessment Centre shall intimate the assessee that assessment in his case shall be completed under the said Scheme (iv) the National e-assessment Centre shall assign the case selected for the purposes of e-assessment under the said Scheme to a specific assessment unit in any one Regional e-assessment Centre through an automated allocation system; (v) where a case is assigned to the assessment unit, it may make a request to the National e-assessment Centre for __ (a .....

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Central Government makes the directions giving effect to the E-assessment Scheme, 2019 - 62/2019 - Income Tax

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..... assessee fails to file response to the notice referred to in clause (xi) within the time specified in the notice or within the extended time, if any, the National e-Assessment Centre shall intimate such failure to the assessment unit; (xiv) the assessment unit shall, after taking into account all the relevant material available on the record make in writing, a draft assessment order or, in a case where intimation referred to in clause (xiii) is received from the National e-Assessment Centre, make in writing, a draft assessment order to the best of its judgment, either accepting the income, or sum payable by, or sum refundable to, the assessee as per his return or modifying the said income or sum, and send a copy of such order to the National eassessment Centre; (xv) the assessment unit shall, while making draft assessment order, provide details of the penalty proceedings to be initiated therein, if any; (xvi) the National e-assessment Centre shall examine the draft assessment order in accordance with the risk management strategy specified by the Board, including by way of an automated examination tool, whereupon it may decide to, - (a) finalise the assessment as per the draft asses .....

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Central Government makes the directions giving effect to the E-assessment Scheme, 2019 - 62/2019 - Income Tax

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..... se (xvi); or (b) in any other case, send the response received from the assessee to the assessment unit; (xxiv) the assessment unit shall, after taking into account the response furnished by the assessee, make a revised draft assessment order and send it to the National e-assessment Centre; (xxv) the National e-assessment Centre shall, upon receiving the revised draft assessment order,- (a) in case no modification prejudicial to the interest of the assessee is proposed with reference to the draft assessment order, finalise the assessment as per the procedure laid down in sub-clause (a) of clause (xvi); or (b) in case a modification prejudicial to the interest of the assessee is proposed with reference to the draft assessment order, provide an opportunity to the assessee, by serving a notice as per the procedure laid down in sub-clause (b) of clause (xvi); (c) the response furnished by the assessee shall be dealt with as per the procedure laid down in clauses (xxii), (xxiii), and (xxiv); (xxvi) The National e-assessment Centre shall, after completion of assessment, transfer all the electronic records of the case to the Assessing Officer having jurisdiction over the said case for suc .....

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Central Government makes the directions giving effect to the E-assessment Scheme, 2019 - 62/2019 - Income Tax

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..... cedure laid down by the Board. (4) The Board shall establish suitable facilities for video conferencing including telecommunication application software which supports video telephony at such locations as may be necessary, so as to ensure that the assessee, or his authorised representative, or any other person referred to in subparagraph (2) or sub-paragraph (3B) is not denied the benefit of the said Scheme merely on the consideration that such assessee or his authorised representative, or any other person does not have access to video conferencing at his end.] 2. The provisions of section 246A of the Act shall apply to appealable orders arising out of assessments made 4[and penalty imposed] in accordance with 9[the said Scheme] subject to the following, exceptions, modifications and adaptations, namely: - “An appeal against an assessment 5[order, or penalty order] made by the National e-assessment Centre under 9[the said 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 Commis .....

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Central Government makes the directions giving effect to the E-assessment Scheme, 2019 - 62/2019 - Income Tax

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..... same along with demand notice on the assessee or any other person, as the case may be, and thereafter transfer electronic records of the penalty proceedings to the Assessing Officer having jurisdiction over the said case for such action as may be required under the Act.]”. 5. The provisions of section 282, section 283 and section 284 of the Act shall apply to assessment made in accordance with 9[the said Scheme] subject to the following, exceptions, modifications and adaptations, namely: - “A (1) Every notice or order or any other electronic communication under 9[the said 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. (2) Every notice or order or any other electronic communication under 9[the said Scheme] shall be delivered to the addressee, being any other person, by sending an authenticated copy thereof to the registered em .....

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Central Government makes the directions giving effect to the E-assessment Scheme, 2019 - 62/2019 - Income Tax

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..... NOTIFICATION NO. 61/2020 dated 13-08-2020 before it was read as "E-assessment" 3. Substituted vide NOTIFICATION NO. 61/2020 dated 13-08-2020 before it was read as "1. The provisions of clause (7A) of section 2, section 92CA, section 120, section 124, section 127, section 129, section 131, section 133, section 133A, section 133C, section 134, section 142, section 142A, section 143, section 144A, section 144BA section 144C and Chapter XXI of the Act shall apply to the assessment made in accordance with the said Scheme subject to the following exceptions, modifications and adaptations, namely: - “A. (1) The assessment shall be made as per the following procedure, namely:__ (i) the National e-assessment Centre shall serve a notice on the assessee under sub-section (2) of section 143, specifying the issues for selection of his case for assessment; (ii) the assessee may, within fifteen days from the date of receipt of notice referred to in sub-clause (i), file his response to the National e-assessment Centre; (iii) the National e-assessment Centre shall assign the case selected for the purposes of assessment under this Scheme to a specific assessment unit in any one .....

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Central Government makes the directions giving effect to the E-assessment Scheme, 2019 - 62/2019 - Income Tax

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..... he assessee, in case a modification is proposed, by serving a notice calling upon him to show cause as to why the assessment should not be completed as per the draft assessment order; or c. assign the draft assessment order to a review unit in any one Regional e-assessment Centre, through an automated allocation system, for conducting review of such order; (xi) the review unit shall conduct review of the draft assessment order, referred to it by the National e-assessment Centre whereupon it may decide to__ a. concur with the draft assessment order and intimate the National e-assessment Centre about such concurrence; or b. suggest such modification, as it may deem fit, to the draft assessment order and send its suggestions to the National e-assessment Centre; (xii) the National e-assessment Centre shall, upon receiving concurrence of the review unit, follow the procedure laid down in sub-paragraph (a) or sub-paragraph (b) of paragraph (x), as the case may be; (xiii) the National e-assessment Centre shall, upon receiving suggestions for modifications from the Review unit, communicate the same to the Assessment unit; (xiv) the assessment unit shall, after considering the modifications .....

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Central Government makes the directions giving effect to the E-assessment Scheme, 2019 - 62/2019 - Income Tax

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..... re the Court; (xxi) Notwithstanding anything contained in paragraph (xx), the National e-assessment Centre may at any stage of the assessment, if considered necessary, transfer the case to the Assessing Officer having jurisdiction over such case. B. (1) A person shall not be required to appear either personally or through authorised representative in connection with any proceedings under this Scheme before the income-tax authority at the National e-assessment Centre or Regional eassessment Centre or in any unit set-up under this Scheme. (2) In a case where a modification is proposed in the draft assessment order, and an opportunity is provided to the assessee by serving a notice calling upon him to show cause as to why the assessment should not be completed as per the such draft assessment order, the assessee or his authorised representative, as the case may be, shall be entitled to seek personal hearing so as to make his oral submissions or present his case before the income-tax authority in any unit under this Scheme, and such hearing shall be conducted exclusively through video conferencing, including use of any telecommunication application software which supports video telepho .....

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Central Government makes the directions giving effect to the E-assessment Scheme, 2019 - 62/2019 - Income Tax

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