• From the name itself, it is evident that in faceless assessment, neither the taxpayer nor the tax officer sees the face of each other during the course of assessment proceeding.
• It means no physical interface between the taxpayer and the tax officer
• The entire scheme of faceless is codified u/s 144B of the Income Tax Act, 1961 (hereinafter referred to as Act) with effect from 01.04.2021.

• To ensure greater transparency and accountability by eliminating the physical interface between taxpayer and; tax officer
• Optimize utilization of resources of Government offices
• To ensure quality assessment order by introducing team based assessment system

Advantages to Taxpayer

• 1. No need to visit tax office: Taxpayers neither need to go to the tax office either himself nor through an Authorized Representative, they can represent their case to the tax officer themselves by submitting their submission online.  Thereby, they don’t need to waste their time waiting for their turn of hearing in the income tax office.
• 2. Transparent Environment: Now taxpayers will have the record of each hearing including the noting of the assessment team which earlier is not available with the taxpayers. Availability of such noting will certainly support the taxpayers in drafting the application for appellate proceedings in case it requires.
• This is the future as cloud storage and paperless offices are growing: Taxpayers can access / view all the documents that they have submitted during the assessment proceeding. Complete information related to all the submissions is saved in the e-filing portal which can be accessed any time for future reference and risk like loss of files or damage to files are avoided.

Advantages to Tax Officers

• 1. Specialized team of officers: The assessment will be done by the team rather than a single officer and even that team will be supported by the technical experts, verification experts, etc,. It appears that now assessment will be completed on merit.
• 2. Cost effective for the Government:  Since assessment proceedings are paperless, it makes this initiative as environment-friendly project.

• Scrutiny assessment under section 143(3) and best judgment assessment under section 144 of the Income tax act, 1961
• Proceeding of re-assessment already initiated before 13-08-2020 where  notice u/s 148(1) for reassessment already issued  and  the notice under section 143(2)  or 142(1), as relevant, has been issued. It means as of now only the issuance of notice under section 148 is not covered under facless assessment, afterwards assessment shall be completed under the faceless system only.

• The assessment proceedings in connection with search and survey are not covered by under the faceless regime..

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