Know all Faceless Assessment Procedural aspects
Ensuring Communication
How to ensure seamless communication in Faceless Assessment procedure?
Answer: To ensure seamless communication, make sure that:
- Your e-mail ID and phone number provided to the Income Tax Department are latest and in use.
- You access the e-filing portal http://www.incometax.gov.in regularly.
Issue of Mandatory Notices & Obligation to reply
How would I know that my case has been picked up for Faceless Assessment?
Answer: You will receive a notice u/s 142(1) along with a questionnaire on the e-filing portal and registered e-mail account, which must be replied to within the specified time.
Can I request for adjournment and seek further time to file my reply to the notices received?
Answer: Adjournment may be sought sparingly and only in the event of unavoidable/insurmountable difficulties.
What if the Assessment Unit requires further information after I have filed my reply to the notice u/s 143(2) of Income-tax Act, 1961 ?
Answer: You would have either received a notice u/s143(2) of Income-tax Act, 1961or would be receiving such a notice on the e-filing portal and registered e-mail account. You are required to file your response to this notice.
Final opportunity & hearing through VC
Can I avail a hearing before passing of final assessment order?
Answer: Hearing through video conferencing can be availed only after filing written submissions in response to the show cause notice and the draft assessment order.
How can I avail hearing through video conferencing after filing written submissions?
Answer: To avail hearing through video conferencing after filing written submissions, please use the VC tab on the e-filing portal.
Consequences of not replying
What will happen if I fail to respond or not reply, completely and timely to the notice received?
Answer: Failure to respond or not reply, completely and timely, may result in passing of best judgement assessment.
Will I be given a final opportunity before issue of final assessment order?
Answer: Before issuing the final assessment order, a show cause notice along with a draft assessment order will be issued, which must be replied to within the specified time.
