Faceless assessment exceptions permit jurisdictional officers to complete specified reassessments when faceless procedure is infeasible. The Board adds an exception to faceless assessment: where assessments set aside for de novo consideration or reassessments are pending with the jurisdictional Assessing Officer on or after 11.09.2021 and their time limit for completion expires on 30.09.2021, and such matters cannot be completed under the faceless procedure due to technical or procedural constraints, those assessments shall be completed by the jurisdictional Assessing Officer. Existing exceptions for central and international charges and portal/PAN technical issues remain; the exception applies only to cases with limitation expiring on the stated date.