TMI BlogGuidelines for the implementation of Faceless Assessment Scheme, 2019X X X X Extracts X X X X X X X X Extracts X X X X ..... C) at Delhi and various Regional e-Assessment Centers (ReACs) across 20 cities in the country for implementation of the Scheme. In view of the above, I am directed to provide the detailed guidelines for the implementation of the Scheme and role of residual charges in this regard. 2. Functions of the Faceless Hierarchy: - The NeAC/ReACs hierarchy will be tasked with management of Faceless Assessment proceedings and will be broadly responsible for functions listed below. All these functions will be through electronic means for which the NeAC will be the gateway and will function as such for all the flow of information. The officers and the staff in the ReACs will perform the functions relating to the assessment and verification functio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Demand Management. Collection and Recovery of taxes. Audit functions including handling matters pertaining to Revenue and Internal Audit and taking remedial actions. Judicial functions including giving effect to the appellate orders of CsIT (A), ITAT, High Court, Supreme Court, Settlement commission; preparing scrutiny reports and filing of appeal wherever considered necessary; defending writ petitions; recommendation of SLPs etc. Statutory powers under section 263 / 264 of the IT Act, 1961 . Prosecution and compounding proceedings and related court matters. Administrative, HRD and cadre control matters including related court Custody and management of Case records. Management and control of infrastructure. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd 20 ITOs Each ReAC (RU) will have 1 PCIT, 3 Addl./Jt. CsIT., 6 DCs/ACsIT and 9 ITOs Each ReAC (TU) will have 1 PCIT, 3 Addl./Jt.CsIT, 6 DCs/ACsIT and 9 ITOs 5. The notification for diversion of existing posts of CCIT, PCIT and CIT to NeAC/ReACs has already been issued. In furtherance of the same, it is important that the Pr. CCsIT now issue orders for diversion of posts of Addl. CIT/Jt. CIT, DCIT/ACIT, ITO upto all levels of staff to the newly created NeAC/ReACs in their jurisdiction. An exercise has been carried out to identify posts which can be diverted to NeAC/ReACs. The following guidelines have been adopted in identification of the posts for diversion: At least one office in every building is retained in the residua ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mportant that the orders for transfer of jurisdiction and diversion of posts at the level of Addl. CIT/Jt. CIT, DCIT/ACIT, ITO to NeAC/ReACs units are issued expeditiously. It must be ensured that the attached PDF list for diversion of posts of Addl. CIT / JCIT / DCIT / ACIT/ ITO is strictly adhered to and the summary sheet enclosed with the list is to be referred to for detailing purpose while passing the diversion order. It is also submitted that while diverting and mentioning that a particular Addl. CIT / JCIT / DCIT / ACIT / AO is converted to a particular AU/ VU/RU/TU, if the Principal CCsIT is of the opinion that the proposal needs modification, they may suggest changes giving reasons for the same and submit to the Board before 12 N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2754 CCIT residual charges (Gazette Notification) 4. SO 2756 NeAC Notification New Jurisdiction of NeAC (Gazette Notification) 5. SO 2757 ReAC Notification New Jurisdiction of ReAC (Gazette Notification) 6. SO 2758 PCIT (VU) Notification Prescribed Authority under Section 133C (Gazette Notification) 7. Office Order 1 Setting up of NeAC 8. Officer Order 2 Setting up of ReAC 9. Order u/ s 119 Power of survey u/ 133A 10. Order u/s 119 Non est order outside faceless assessment. 8. Further, I am directed to request you to communicate to the Board any discrepancy or omission in respect of any order / notification of ReAC / residual hierarchy / jurisdiction etc. latest by 12:00 Noon 17 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
