CBDT vide an Order dated 17.03.2022 u/s 119 read with the Order dated 17.03.2022 passed u/s 144B(2) of the Income-tax Act, 1961 (“Act”) has excluded one more situation where the assessment shall not be done under the faceless assessment regime as per section 144B of the Act.
The Order states that in case of assessment orders for which the time limit for completion is expiring on 31.03.2022 pending with the jurisdictional Assessing Officer as on 15.03.2022 or thereafter, which cannot be completed as per the procedure land down under Section 144B of the Act due to technical/ procedural constraints in the given period of limitation shall be completed by the Jurisdictional Assessing Officer (JAO).
By an Order dated 6th September 2021, CBDT excluded technical glitches ITBA related cases from the faceless assessment regime.
With this Order, the following 6 (Six) cases are outside the scope of the Faceless Assessment regime-
1. Assessment Orders in cases assigned to Central Charges
2. Assessment Orders in cases assigned to International Tax Charges
3. 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
4. Assessment Orders in cases set-aside to be done de novo
5. Assessment Orders in cases to be done u/s 147 getting time-barred on 30.09.2021
6. Assessment Order getting time-barred by 31.03.2022
Read also the CBDT Order dated 22.09.2021 passed under section 119 for Exclusions u/s 144B
Read the full text of the Order dated 17.03.2022 passed under section 119 excluding cases from the faceless assessment:
F No. 187/3/2020-ITA-I
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Direct Taxes)
ITA-I Section
*****
Room No. 245A, North Block, New Delhi
Dated, the 17th March, 2022
ORDER
Subject:- Order under section 119 of the Income-tax Act, 1961 (the Act) providing exclusions to section 144B of the Act
Reg.- Cases in which limitation period expires on 31.03.2022.
In partial modification of Order under section 119 of the Income-tax Act, 1961 (the Act) by F. No. 187/3/2020-ITA-I dated 31st March 2021 as modified by orders of even number dated 06th September 2021, 22nd September 2021 and 16th December 2021, the Central Board of Direct Taxes (the Board) 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:-
vi. Assessment orders in all cases for which the time limit for completion expires on 31.03.2022 pending with the jurisdictional Assessing Officer as on 15.03.2022 or thereafter, which cannot be completed as per the procedure land down under Section 144B of the Act due to technical/ procedural constraints in the given period of limitation.
2. Accordingly, the Board clarifies that assessment in cases at (vi) above shall be completed by the jurisdictional Assessing Officer.
3. The Board further reiterates that the exception at (vi) above is applicable only to the cases for which the time limit for completion expires on 31.03.2022.
4. This order shall come into effect immediately.
(Sourabh Jain)
Under Secretary (ITA-I)
Download CBDT Order dated 17.03.2022 passed under section 119 excluding cases from faceless assessment in pdf format
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Read the full text of the Order dated 17.03.2022 passed under section 144B(2) excluding cases from the faceless assessment:
F No. 187/3/2020-ITA-I
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Direct Taxes)
ITA-I Section
*****
Room no. 245A, North Block, New Delhi
Dated, the 17th March, 2022
ORDER
Subject:- Order under sub-section (2) of Section 144B of the Income-tax Act, 1961 (the Act) for specifying the scope/cases to be done under the Act -
Reg. Cases in which limitation period expires on 31.03.2022
In partial modification of the Order under sub-section (2) of Section 144B of the Incometax Act, 1961 (the Act). for specifying thc scope I cases to be done under the Act, by F.No.187/3/2020-ITA-1 dated 31st March, 2021, as amended by Orders of even number dated 061h September 2021, 22nd September 2021 and 16th December 2021, the Central Board of Direct Taxes hereby directs that in addition to the exclusion of the cases in the said Orders, the following shall be excluded from the purview of section 144B of the Act:
Cases for which the time limit for completion expires on 31.03.2022 pending with the jurisdictional Assessing Officer as on 15.03.2022 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.
2. This order comes into effect immediately.
(Sourabh Jain)
Under Secretary (ITA-1)
Download CBDT Order dated 17.03.2022 passed under section 144B(2) excluding cases from faceless assessment in pdf format
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