According to sources a latest Central Board of Direct Taxes (CBDT) directive said a taxpayer who does not have an e-filing account or a PAN will not be able to avail the facility of getting into e-assessment system of income tax that is set to be launched from next month. Reportedly it added cases where a taxman has conducted raids and instances categorized under "extraordinary circumstances" shall also not be covered under the faceless assessment system set to be launched on October 8 in the country.
Furthermore the CBDT, which frames policy for the Income Tax Department, issued a circular on Thursday stating exceptions to the new system. Perhaps cases where the Income Tax Return (ITR) was filed in the paper mode and the assessee concerned does not yet have an e-filing account; assessment being framed in non-PAN (permanent account number) cases; cases where there are administrative difficulties, complex cases or there are certain extraordinary circumstances will be exceptions for the new system.
Moreover it said the assessee, who is part of the e-assessment system, will be "required to produce their response, evidence to any notice, communication or show cause issued by the assessing officer (AO) electronically through their e-filing account on the official portal of the department.
