Faceless tax appeal for video hearing


Mumbai: The Central Board of Direct Taxes (CBDT) Has improved its faceless appeal scheme. One key – and most welcome – change is that individual hearings via video conferencing / telephony will be available in all cases while Taxpayer Makes such a request.
Another important point that has been addressed is that the Commissioner Income tax (Appeals), or CIT (A), will draft and finalize his / her order which will be shared with the taxpayer by the National Faceless Appeal Center (NFAC). The multi-level process of reviews included in the previous plan has been eliminated.
This Old plan It was challenged in various High Courts on various grounds, including its constitutional validity. The Bombay High Court is also hearing a public interest litigation.PIL(Filed by Chamber of Tax Consultants)CTC). His next hearing is set for January 4. While some of the issues raised in these lawsuits have been addressed through a revised faceless appeal scheme and will greatly help the high net worth individuals (HNIs) and corporate entities who face it. Heavy demands, A few others left.
“Under the previous scheme, the taxpayer had no opportunity of oral hearing through video conferencing as a matter of right. The discretion to provide such an opportunity has been entrusted to the Chief Commissioner or Director General in-charge of the Regional Faceless Appeal Center, ”said CTC President Ketan Vajani. Ved Jain, former president of the Institute of Chartered Accountants of India (ICAI), said, “The revised scheme is welcome as it addresses the main complaint of the taxpayer. Now, oral hearing through video conferencing can be claimed as a matter of right by the taxpayer.
However, the faceless appeal scheme does not speak of an early hearing. The portal should enable the request for an early hearing – this is important for a high pitch assessment, said Chartered Accountant Anish Thackeray.
The previous plan was provided for review by an appellate unit before an order passed by another appellate unit was finalized. If the disputed tax, penalty and interest including surcharge and cess exceeded the specified amount, NFAC was obliged to send it to another appellate unit for review. In other cases, a risk management strategy was adopted to determine whether a second round of review was necessary. In some cases, the draft order passed through the lens of three appeal units. This multi-level process has been eliminated.
In addition, Jain pointed out that the CIT (A) also now has the power to grant amnesty in cases of delay in filing an appeal or in cases involving acceptance of additional grounds for appeal. Now an issue has arisen. Vajani pointed out that although the actions taken under the old scheme have been preserved, the fact that the old scheme was to be substituted by a significantly different scheme could cast doubt on the orders passed under the old scheme. Some other issues raised in the PIL, such as penalties for non-compliance with the notice issued by NFAC and the need to present additional evidence at the request of the IT department, were not addressed in the revised plan.

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