A statutory scheme which while eliminating physical interface between the taxpayer and tax officers, to the extent technologically possible, intends to optimize utilization of resources through economies of scale and functional specialization. This also introduces a team-based assessment with dynamic jurisdiction.
Benefits to the tax-payers include ease of submissions of their statutory compliances obviating multiple visit to the tax office, and no wastage of time in waiting for the tax officer. For the system, benefits include a standardization of approach and uniform application of law in the context of a uniform set of facts. The idea is to be expeditious, objective, fair and just in determining tax and applicable levies, and ruling out high pitch assessment.
The Faceless Assessment Scheme was notified on September 12, 2019. A Pilot project was inaugurated on October 7, 2019. Selection of cases for faceless assessments is automated, and allocation of cases to e-assessment units is in a random manner. Notices are generated from a Central Cell and it is this Central Cell which is the single point of faceless contact between the taxpayer and the Department.
Pan-India, 58319 cases were under Faceless Assessment Scheme of which 8701 cases have been finalized without addition. Only in 296 cases additions proposed and these are under review.
Hyderabad presently hosts a Regional E-Assessment Centre with 2 Principal Commissioners of Income Tax handling the cases referred to it.