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Faceless Assessment Response Checklist — Section 144B

A structured checklist for responding to a faceless assessment notice under Section 144B — response timeline, video-conferencing request process, and the documentation record a CA maintains for the proceeding.

Free · CORAA original — SA-aligned
Updated 28 Jul 2026
Statutory basis
Section 144B, Income-tax Act 1961
Interface
E-filing portal only — no physical interface with the AO
Hearing
Video conferencing, where requested/warranted
Note
This is a procedural checklist, not a substantive defence draft
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Your firm — letterhead
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Engagement details
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What’s inside

An excerpt from the template.

FACELESS ASSESSMENT RESPONSE CHECKLIST — SECTION 144B

Assessee: ___ · PAN: ___ · Assessment Year: ___

Notice reference: ___ · Date of notice: ___ · Response due: ___ · Unit: ___

Response preparation checklist

↑ Excerpt only — the full template is what you download as Word
About this template

What you’re downloading, and when to use it.

This template follows the format published by the Institute of Chartered Accountants of India (ICAI) in the AASB Audit Working Paper Templates (June 2023), the authoritative reference for Indian statutory-audit documentation. Fill in your firm’s letterhead and the engagement details on the form above, click Download Word file, and you’ll get a fully formatted .docx ready to use.

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Common questions

FAQs.

Can a taxpayer insist on a physical hearing under the faceless assessment scheme?
No — Section 144B eliminates physical interface between the assessee and the assessing officer entirely; where a hearing is warranted, it is conducted through video conferencing (or video telephony), not in person. A request for VC hearing should be made through the response mechanism on the e-filing portal.
What happens if the response deadline is missed?
The assessing unit may proceed to frame the assessment based on the material already on record, which can result in additions or disallowances the assessee did not get to address. If more time is genuinely needed, request an adjournment or extension through the portal before the due date rather than missing it silently — faceless units do grant reasonable extensions on a documented request.
Is a draft assessment order final, or can it still be responded to?
Where the scheme provides for a show-cause-cum-draft-assessment-order stage, the assessee typically gets a further opportunity to respond before the order is finalised — check the specific notice for whether it is a draft (allowing further response) or a final order (triggering appeal timelines instead) before deciding the next step.
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