What is a faceless assessment, and how does a personal hearing by video work?

Faceless assessment is in section 144B of the Income-tax Act, 1961 (now section 273 of the Income-tax Act, 2025). Scrutiny of FY 2025-26 and earlier years continues under the 1961 Act; the 2025 Act keeps the same system for later years.

How it works

1. Selection. Your return is picked for scrutiny, and you receive a notice under section 143(2) (now 270(8)) from the National Faceless Assessment Centre. You don't know which officer or city handles the case.
2. Questions. The assessment unit sends notices under section 142(1) (now 268(1)) asking for information and documents. You reply on the portal under e-Proceedings.
3. Verification and technical help. Separate units can verify facts or give technical advice. They also work only through the system.
4. Show cause notice with draft. If the officer plans to add income or disallow a claim, you must first receive a show cause notice explaining the proposed variation, usually with a draft order, and a date to reply.
5. Final order. After considering your reply, the order is passed and the notice of demand, if any, is issued, all on the portal.

Personal hearing by video conference

• You can ask for a personal hearing when the show cause notice proposes a variation, through the option shown on the notice in e-Proceedings.
• The hearing is held by video conference through the department's system. You (or your authorised representative) join online at the given time.
• Prepare a short written note of your points and upload it before or right after the hearing, because the record is what counts.
• Test your camera, microphone and internet connection beforehand, and keep the documents you will refer to open and ready.

Practical points

• Every reply is part of the record. In a faceless system there is no meeting to explain things later, so make written replies complete.
• Watch the dates. Notices are emailed and sent by SMS, but the portal is the official record; check it regularly while a case is open.
• The order can be appealed to the Commissioner (Appeals). See how to appeal.