TMI BlogFaceless Assessment (1st Amendment) Scheme, 2021X X X X Extracts X X X X X X X X Extracts X X X X ..... icial Gazette. 2. In the Faceless Assessment Scheme, 2019 (hereinafter referred to as the said Scheme), in sub-paragraph (1) of paragraph 2 , - (i) in clause (x) for the words e-mail account , the words registered e-mail account shall be substituted; (ii) after clause (xii), the following clause shall be inserted, namely:- (xiia) Dispute Resolution Panel shall have the same meaning as assigned to in clause (a) of sub-section (15) of section 144C of the Act; (iii) after clause (xv), the following clause shall be inserted, namely: - (xva) eligible assessee shall have the same meaning as assigned to in clause (b) of sub-section (15) of section 144C of the Act; (iv) in clause (xxiv), for the words video telep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all assign the case selected for the purposes of eassessment under this 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) obtaining such further information, documents or evidence from the assessee or any other person, as it may specify; (b) conducting of certain enquiry or verification by verification unit; and (c) seeking technical assistance from the technical unit; (vi) where a request for obtaining further information, document or evidence from the assessee or any other person has been made by the assessment unit, the National e-Assessm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all serve upon such assessee a notice under section 144 of the Act giving him an opportunity to show-cause, on a date and time to be specified in the notice, why the assessment in his case should not be completed to the best of its judgment; (xii) the assessee shall, within the time specified in the notice referred to in clause (xi) or such time as may be extended on the basis of an application in this behalf, file his response to the National e-Assessment Centre; (xiii) where the assessee fails to file response to the notice referred to in clause (xi) within the time specified therein or within the extended time, if any, the National e-Assessment Centre shall intimate such failure to the assessment unit; (xiv) the assessment unit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be made; 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; (xvii) 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 variation, as it may deem fit, in the draft assessment order and send its suggestions to the National e-Assessment Centre; (xviii) the National e-Assessment Centre shall, upon receiving concurrence of the review unit, follow the procedure laid down in sub-claus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any other case, finalise the assessment as per the draft assessment order or the final draft assessment order and serve a copy of such order and notice for initiating penalty proceedings, if any, upon the assessee, alongwith the demand notice, specifying the sum payable by, or refund of any amount due to, the assessee on the basis of such assessment; (b) in any other case, send the response furnished by the assessee to the assessment unit; (xxiv) the assessment unit shall, after taking into account the response furnished by the assessee, as referred to in sub-clause (b) of clause (xxiii), make a revised draft assessment order and send it to the National e-Assessment Centre; (xxv) The National e-Assessment Centre shall, upon receivi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order is forwarded to the eligible assessee as per item A of sub-clause (a) of clause (xxiii) or item A of sub-clause (a) of clause (xxv), such assessee shall, within the period specified in sub-section (2) of section 144C of the Act, file his acceptance of the variations to the National e-Assessment Centre; (xxviii) the National e-Assessment Centre shall, - (a) upon receipt of acceptance as per clause (xxvii); or (b) if no objections are received from the eligible assessee within the period specified in sub-section (2) of section 144C of the Act, finalise the assessment within the time allowed under sub-section (4) of section 144C of the Act and serve a copy of such order and notice for initiating penalty proceedings, if any, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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