TaxTMI 
TaxTMI 
Procedure for faceless assessment, reassessment or recomputation under section 273(1)
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....sponse within the date specified therein to the National Faceless Assessment Centre, which shall forward such response to the assessment unit; (d) where a case is assigned to the assessment unit under sub-rule (2)(a), it may make a request through the National Faceless Assessment Centre for- (i) obtaining further information, documents or evidence from the assessee or any other person; or (ii) conducting of enquiry or verification by a verification unit; or (iii) seeking technical assistance by referring to the technical unit in respect of determination of arm's length price, valuation of property, withdrawal of registration, approval, exemption or any other technical matter; (e) where a request under sub-rule (2)(d)(i) is made- (i) the National Faceless Assessment Centre shall serve an appropriate notice or requisition on the assessee or any other person for obtaining the information, documents or evidence required by the assessment unit; (ii) the assessee or any other person shall file his response within the time specified therein, or within such time as may be extended on an application made in this regard, to t....
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.... (m) the assessee shall file his reply to the show cause notice referred in sub-rule (2)(l)(ii) within the time specified or such extended time, as the case may be, to the National Faceless Assessment Centre, which shall forward the same to the assessment unit; (n) where the assessee fails to file a response within the specified or extended time, as the case may be, the National Faceless Assessment Centre shall intimate such failure to the assessment unit; (o) the assessment unit shall, after considering the response received under sub-rule (2)(m) or after receipt of intimation under sub-rule (2)(n), as the case may be, and taking into account all relevant material available on record, prepare an income or loss determination proposal and send the same to the National Faceless Assessment Centre; (p) upon receipt of the income or loss determination proposal referred to in sub-rule(2)(l)(i) or (2)(o), the National Faceless Assessment Centre may, on the basis of the guidelines issued by the Board, - (i) convey to the assessment unit to prepare a draft order in accordance with such proposal; or (ii) assign the proposal to a review unit to re....
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.... within time specified in section 275(2) from the eligible assessee, the National Faceless Assessment Centre shall intimate the assessment unit to complete the assessment on the basis of draft order; (aa) the assessment unit shall, upon receipt of intimation under sub-rule (2)(z), pass the assessment order in accordance with the draft order within the time period mentioned in section 275(4) and initiate penalty proceedings, if any, and send the order to the National Faceless Assessment Centre; (ab) where objections are filed with the Dispute Resolution Panel under sub-rule (2) (y)(ii), the National Faceless Assessment Centre shall forward such intimation along with a copy of objection to the assessment unit; (ac) the National Faceless Assessment Centre shall, in a case referred to in sub-rule (2)(ab), upon receipt of the directions issued by the Dispute Resolution Panel under section 275(5), forward such directions to the assessment unit; (ad) the assessment unit shall, in conformity with the directions issued by the Dispute Resolution Panel under section 275(5), complete the assessment within the time allowed in section 275(13) and initiate pena....
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....stered account of the assessee; or (ii) sending an authenticated copy thereof to the registered email address of the assessee or his authorised representative; or (iii) uploading an authenticated copy on the Mobile App of the assessee, and followed by a real time alert; (c) every notice or order or any other electronic communication shall be delivered to the addressee, being any other person by sending an authenticated copy to his registered email address, followed by a real time alert; (d) the assessee shall file his response to any electronic communication through his registered account, and the response shall be deemed authenticated once an acknowledgement is sent by the National Faceless Assessment Centre containing the hash result generated upon successful submission of response; (e) the time and place of dispatch and receipt of electronic record shall be determined as per provisions of section 13 of the Information Technology Act, 2000 (21 of 2000); (f) no personal appearance, either in person or through authorised representative, shall be required in connection with any proceedings before any unit set up under se....
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....l Faceless Assessment Centre and the units set up, in an automated and mechanised environment. (4) For the purposes of section 273 and this rule, unless the context otherwise requires- (a) "addressee" shall have the same meaning as assigned to it in clause (b) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000); (b) "authorised representative" shall have the meaning assigned to it in section 515(3)(a); (c) "automated allocation system" means an algorithm for randomised allocation of cases, by using suitable technological tools, including artificial intelligence and machine learning, with a view to optimise the use of resources; (d) "computer resource" shall have the same meaning as assigned to it in clause (k) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000); (e) "computer system" shall have the same meaning as assigned to it in clause (l) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000); (f) "computer resource of assessee" shall include assessee's registered account in designated portal of the Income-tax Department, t....