Effect to be given to AO order after CIT(A) passed the order in assessee favour

Hi Krishna,

Good question! Here’s how it typically works in a faceless assessment scenario after the CIT(A) passes an order in favor of the assessee:

1. Automatic Compliance by AO:
   Usually, the Assessing Officer (AO) is required to give effect to the appellate order by modifying or rectifying the original assessment order as per the directions of the CIT(A).

2. Is any application needed?

   • In many cases, the AO's system is updated with the appellate order electronically and AO is mandated to comply within a stipulated time.

   • However, if the AO does not give effect automatically, the assessee or their authorized representative can make a written request/application for giving effect to the appellate order.

3. How to apply in faceless assessment?

   • The faceless portal has a functionality to raise a grievance or request compliance. You can raise a grievance or send a communication via the portal’s communication tab to the AO.

   • Alternatively, if no such direct option is visible, you may communicate through the e-proceeding portal or the official communication channel available on the portal.

   • Some practitioners also send a physical or email request to the jurisdictional AO (the AO handling the case physically or the officer-in-charge of the faceless unit), but primarily the faceless system expects communication through the portal.

4. No need to approach jurisdictional AO physically:
   Since it’s a faceless assessment, the idea is to avoid physical interaction. So you should try resolving this through the faceless system only.

5. Follow-up:

   • If no compliance happens after your request, you can escalate through the grievance redressal mechanism on the portal.

   • In extreme cases, you may file an application under Section 154 (rectification) for giving effect to appellate order.

Summary:

• AO should give effect automatically but if not, raise a communication/request on the faceless portal under your case.

• No physical application to jurisdictional AO needed.

• Use grievance or communication channels on the faceless portal.

• If unresolved, file rectification under Sec 154.