Income Tax Assessment: No face time with taxman, it’s virtual | India Business News – Times of India
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NEW DELHI: In a bid to reduce the cost of compliance for taxpayers, finance minister Nirmala Sitharaman has proposed to make proceedings before the Income-Tax Appellate Tribunal (ITAT) faceless.
The faceless assessment scheme was notified on August 13 last year, to be followed by the notification of the faceless appeal scheme the next month. Earlier this month, the faceless penalty scheme was notified.
The faceless proceedings before ITAT also seek to make disposal of appeals more transparent and ensure even work distribution in different benches for better utilisation of resources.
ITAT is the final fact-finding authority and only orders that are based on questions of law can be appealed before the high courts.
Experts are not convinced, though. “Faceless hearings run contrary to the established principle of natural justice – every part has a right to a hearing. What can be communicated in a hearing is very different from what goes in writing.
Nuances may be missed. Also, a hearing is an interactive process. Questions can be raised and clarifications and views given,” says Anil Harish, partner at DM Harish and Co, a law firm.
The faceless assessment scheme was notified on August 13 last year, to be followed by the notification of the faceless appeal scheme the next month. Earlier this month, the faceless penalty scheme was notified.
The faceless proceedings before ITAT also seek to make disposal of appeals more transparent and ensure even work distribution in different benches for better utilisation of resources.
ITAT is the final fact-finding authority and only orders that are based on questions of law can be appealed before the high courts.
Experts are not convinced, though. “Faceless hearings run contrary to the established principle of natural justice – every part has a right to a hearing. What can be communicated in a hearing is very different from what goes in writing.
Nuances may be missed. Also, a hearing is an interactive process. Questions can be raised and clarifications and views given,” says Anil Harish, partner at DM Harish and Co, a law firm.
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