New Delhi: The Income Tax Department has submitted changes to the existing faceless appeal scheme, reducing the taxpayer process that wants personal hearing through video conferencing while attracting tax demand by the department.
Direct Tax Council (CBDT) on December 28, told the ‘Appeal Scheme without Really, 2021’ and said that the commissioner (appeal) must allow personal hearing requests through video conferencing and communicate the date and time to hear the applicant through a national faceless appeal center.
“Such a trial will be done through video conferencing or video telephones, including the use of any telecommunications application software that supports video conferencing or video telephones, as far as technology is appropriate …” said ‘faceless appeal scheme, 2021’.
However, someone will not be allowed to appear before the Income Tax Authority both personally or through official representatives in connection with any process based on this scheme.
Under the ‘faceless appeal scheme, 2020, the demand for taxpayers for personal hearing to make oral filing, requires the approval of the President Commissioner or Director General of I-T, who is responsible for the regional clear appeal center.
Such approval is given only if the commissioner of the Chairman or Director General of I-T has an opinion that Personal Hearing is needed based on the specified situation.
The facial attraction scheme, which is intended to eliminate the human interface between taxpayers and the income department, was launched on September 25, 2020, and provides a full-faced procedure to appeal to Commissioners (appeal).
It allows taxpayers to submit their documents in electronic mode and thus save them from the hassle that visit the physical income tax office.
Under the scheme, the appeal is randomly allocated to any officer, whose identity will remain unknown by the applicant.
Appeal decision is also a team-based.
However, cases relating to serious fraud, large tax avoidance, sensitive things and search, international tax, black money and property property is not included in the scheme.
This scheme experienced legal tangles because many taxpayers who were approached by the court challenged the rejection of personal hearing facilities, after ‘faceless appeal scheme, 2021’ was told on December 28.
“The Board will determine the appropriate facilities for video conferencing telecommunications including telecommunications applications.
Software that supports video conferencing or video telephones in such locations may be needed, to ensure that applicants, or official representatives, or others cannot be rejected from This scheme is only with his applicant or property.
Official representatives, or other people do not have access to video conferencing or video telephones in the end, “CBDT notice said.
Furthermore, said that the notification or command or other electronic communication under this scheme will be sent to the applicant, by placing a copy of the authorization in the Appellant registered account; or send a copy that is authenticated to the registered email address of the Applicant or Official Representative; or upload a copy that is authenticated on the Appellant mobile application followed by real time warnings.
The mobile application software will be developed by the income tax department for cellular devices that will be downloaded and installed on registered mobile numbers of the applicant.
Director of the AMRG & Associates (Corporate & International Tax) Om Rajpurohit said the revised facial assessment scheme was intended to increase more transparency and make the system more user friendly.
“This new scheme has covered an important appeal of PRT assessment, penalty and application improvement.
In fact, the personal hearing scope has been enlarged but must be done solely through video conferencing or video telephone; even so, the range of personal appearance has been kept away from the scope once again , “added Rajpurohit.