Faceless ITAT (Income Tax Appellate Trubnal).
According to Budget proposal 2021 now Central Government going to made Income Tax Appellate Tribunal ( ITAT) Faceless assessment by amending section 255 of the Income Tax Act, 1961.
While ITAT is perform his funcation transprantly and openly manners’ than what is requirement of faceless assessment in ITAT. ITAT is a open court hearing any person can hear ITAT assessment procedure. Although faceless assessment reduce time and interact between department and assessment. The scheme of Faceless ITAT has been assailed on the ground that it is violative of the principles of Natural Justice. It is imperative to understand the scheme of Faceless ITAT and where the cardinal principles of Natural Justice are feared to be violated. Although the fine print of the same is not available but it is sure that an appeal to the ITAT would be required to be filed electronically. The memo of the appeal would have to be duly served on the Respondent i.e. the Departmental Representative or the assessee. Written Arguments would have to be uploaded, copy of which will automatically go to the Respondent, who would get proper time to for rebuttal and filing of counter written Arguments. The Appellant would also get reasonable time for filing his rejoinder arguments to meet out the case put forth by the Respondent. Thus, there is proper & sufficient opportunity of hearing afforded to both the parties and also giving them sufficient time and this process in no way can be termed as violative of the principles of Natural Justice.
But faceless assessment should start from elementary level of department where 80% cases of assessment are done.
We should welcome to faceless assessment there will be natural justice with assessee.