List of cases to be excluded from the Faceless Assessment

On 6th September 2021, CBDT has notified another exclusion to case where Assessment Order not to be passed under faceless assessment regime.

The Board has notified that Assessment Orders in cases where pendency couldn’t be created on ITBA because of technical reasons or cases not having a PAN shall not be passed by the National Faceless Assessment Centre under section 144B.

Earlier, the CBDT vide instructions dated 13th August 2020 has excluded following cases from the Faceless assessment:

1. Assessment orders in cases assigned to Central Charges.
2. Assessment orders in cases assigned to International Tax Charges.
3. (New Category) 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. 

Ref: CBDT office order no. F No. 187/3/2020-ITA-I dated 6th Sep. 2021.