Reassessment/set-aside cases where time limit for complication expires on 30-9-21 to be excluded from Sec. 144B

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faceless assessment regime

Order F No. 187/3/2020-ITA-I, dated 22-09-2021

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. The Central Board of Direct Taxes (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.

Further, the CBDT vide Order F. No. 187/3/2020-ITA-I, dated, 06-09-2021 has also 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.
In a further modification of the above order, the CBDT has included the following two more situations in the list of exceptions:

(a) Assessment order in set-aside cases where assessment to be done ‘de novo’; and
(b) Assessment orders in cases where assessment is to be done under section 147.

However, the assessment referred to these exceptions shall be done by the jurisdictional Assessing Officer only if the time limit for completion of assessment expires on 30-09-2021. Further such assessment must be pending with jurisdictional Assessing Officer as on 11-09-2021 or thereafter, which cannot be completed as per procedure laid down by section 144B due to technical or procedural constraints in the given period of limitation.

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