The Central Board of Indirect Taxes through notification dated the 17th February, 2021 has issued the Faceless Assessment (1st Amendment) Scheme, 2021. The amendment provides following procedure for assessment:
- the National e-assessment Centre shall assign the case selected for the purposes of e-assessment under this Scheme to a specific assessment unit in any one Regional e-assessment Centre through an automated allocation system;
- 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-Assessment Centre shall issue appropriate notice or requisition to such assessee or person, specifying a time therein, for submitting such information, documents or evidence;
- The assessee or any other person, as the case may be, shall file his response to the notice within the time specified therein or such extended time as may be allowed on the basis of an application in this regard, to the National e-Assessment Centre;
- Where the assessee fails to file response to the notice 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;
- The assessment unit shall, after taking into account all the relevant material available on the record make in writing, a draft assessment order or, 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 making variation to such income or sum, and send a copy of such order to the National e-Assessment Centre;
