Guidelines for the implementation of Faceless Assessment Scheme, 2019

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....ssment Center (NeAC) at Delhi and various Regional e-Assessment Centers (ReACs) across 20 cities in the country for implementation of the Scheme. In view of the above, I am directed to provide the detailed guidelines for the implementation of the Scheme and role of residual charges in this regard. 2. Functions of the Faceless Hierarchy:- The NeAC/ReACs hierarchy will be tasked with management of Faceless Assessment proceedings and will be broadly responsible for functions listed below. All these functions will be through electronic means for which the NeAC will be the gateway and will function as such for all the flow of information. The officers and the staff in the ReACs will perform the functions relating to the assessment and veri....

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.... • Taxpayer facilitation. • Rectification proceedings. • Grievance handling. • Demand Management. • Collection and Recovery of taxes. • Audit functions including handling matters pertaining to Revenue and Internal Audit and taking remedial actions. • Judicial functions including giving effect to the appellate orders of CsIT (A), ITAT, High Court, Supreme Court, Settlement commission; preparing scrutiny reports and filing of appeal wherever considered necessary; defending writ petitions; recommendation of SLPs etc. • Statutory powers under section 263 / 264 of the IT Act, 1961. • Prosecution and compounding proceedings and relate....

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....ollowing norm has been adopted for creation of hierarchy in each ReAC: • Each ReAC (AU) will have 1 PCIT, 4 Addl./Jt.CsIT, 4 DCs/ACsIT and 20 ITOs • Each ReAC (VU) will have 1 PCIT, 4 Addl./Jt.CsIT, 4 DCs/ACsIT and 20 ITOs • Each ReAC (RU) will have 1 PCIT, 3 Addl./Jt. CsIT., 6 DCs/ACsIT and 9 ITOs • Each ReAC (TU) will have 1 PCIT, 3 Addl./Jt.CsIT, 6 DCs/ACsIT and 9 ITOs 5. The notification for diversion of existing posts of CCIT, PCIT and CIT to NeAC/ReACs has already been issued. In furtherance of the same, it is important that the Pr. CCsIT now issue orders for diversion of posts of Addl. CIT/Jt. CIT, DCIT/ACIT, ITO upto all levels of staff to the newly created NeAC/ReACs in their j....

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....d. • In case of 3 LTUs which have been diverted from Delhi, Mumbai and Chennai, the cases will be transferred vide order u/s 127 by the Pr. CCIT transferring the cases to one particular charge. 6. The detailed list of posts identified for diversion are enclosed along with list of residual charges required to be merged. It is very important that the orders for transfer of jurisdiction and diversion of posts at the level of Addl. CIT/Jt. CIT, DCIT/ACIT, ITO to NeAC/ReACs units are issued expeditiously. It must be ensured that the attached PDF list for diversion of posts of Addl. CIT / JCIT / DCIT / ACIT/ ITO is strictly adhered to and the summary sheet enclosed with the list is to be referred to for detailing purpose while pas....