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Faceless assessment is an online way of handling income tax scrutiny cases. You do not visit the Income Tax office or meet any officer. The department sends notices through the e-filing portal, you upload your reply and proof online, and the officer passes the order without direct contact with you.
The system runs under Section 144B of the Income Tax Act. The aim is to keep the process fair, open, and free from personal contact between the taxpayer and the officer.
The work is distributed among various teams across the nation. No single officer handles your case from start to end.
| Team | Work It Does |
|
National Faceless Assessment Centre (NaFAC) |
Sends notices to you and receives your reply |
|
Assessment Unit |
Reviews your reply, asks questions, and prepares the draft order |
|
Verification Unit |
Checks facts, collects extra data, and verifies documents |
|
Technical Unit |
Gives expert opinion on legal or technical issues |
|
Review Unit |
Checks the draft order before it is final |
All communication goes through NaFAC. You never talk directly to the officer who is reviewing your case.
Most scrutiny cases are now handled faceless. This includes:
Some cases are not handled facelessly. These include certain search and seizure cases, international tax matters, and a few special cases. The notice or the portal will show the correct route.
| Step | What Happens |
|
1 |
Your return is selected for scrutiny |
|
2 |
NaFAC sends a notice under Section 143(2) on the portal and by email |
|
3 |
A notice under Section 142(1) asks for documents and details |
|
4 |
You upload your reply and proof within the time given |
|
5 |
Your replies are reviewed and may asked more questions by assessing unit. |
|
6 |
The verification or technical unit checks facts, if needed |
|
7 |
A show-cause notice with a draft assessment order is sent to you |
|
8 |
You file your objection within the time given |
|
9 |
The final assessment order is passed |
|
10 |
You pay the demand or file an appeal |
Yes. You can request a personal hearing through video conference. When you reply to the show-cause notice, you can make this request. Approval depends on the competent authority. If approved, the hearing happens online, and you can explain your case in person on screen.
A video hearing is useful when:
| Stage | Time Limit |
|
Scrutiny notice under Section 143(2) |
The return was filed within a period of 3 months from the end of the financial year. |
|
Reply to each notice |
As written on the notice |
|
Reply to show-cause notice |
As written on the notice |
|
Completion of assessment |
Generally within 12 months from the end of the assessment year |
|
Appeal against the final order |
30 days from receiving the order |
Always check the date on your notice. Courts and the department can change time limits through orders.
Keep your records ready and well arranged:
If you disagree with the final order, you can appeal.
| Step | Action |
|
1 |
Before income tax Commissioner take action, file an appeal in Form 35 within 30 days |
|
2 |
Pay 20% of the disputed demand, or ask for a stay |
|
3 |
Upload grounds of appeal and proof |
|
4 |
Move to the Income Tax Appellate Tribunal (ITAT) if the first appeal does not give relief |
|
5 |
Approach the High Court on questions of law |
Appeals before the first appellate authority are also handled online under the faceless appeal system. You can also file a rectification request under Section 154 if the order has a clear mistake.
Faceless cases are decided on paper, so your reply and proof carry all the weight. With CA Arpit Gupta, you get:
Your reply is your only chance to explain your case, so do it right. Let an experienced Chartered Accountant prepare your response and handle the process online.
Contact CA Arpit Gupta on Call or WhatsApp: +91-7081220600
Call now to book a consultation and get your faceless assessment case handled on time.
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