Mayank Mohanka
Quick Summary
Friends, it is often said that a Poem conveys your thoughts in lesser words but with a greater impact. So, here is my Poetic Tribute to the New Era of Faceless Assessments in my Poem titled, Whats in a Face?. The entire scheme of Faceless Assessments has been explained beautifully in a poetic manner
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FAQ :
Faceless Assessments represent a new era where assessments are conducted anonymously, with Artificial Intelligence and Machine Learning capturing evidence and analysing earnings, and a system called NaFAC acting as a match-maker between the assessee and assessor.
Cases are now assigned through automatic allocation, making assessments location-agnostic. Assessing Officers (AOs) have been replaced by dynamic jurisdiction, and assessments are expected to have more conviction. Physical appearance is no longer relevant; instead, the assessee's perseverance and digital submissions are key.
Notices are sent through the e-Filing Portal, and assessees must e-file their replies promptly. Written submissions have replaced verbal pleadings, and all filings must be done through e-Proceedings. Communications are entirely electronic, reducing the need for physical visits to Income Tax Offices.
The article mentions that High Courts have set aside Faceless Assessment Orders when natural justice principles were violated. Personal hearings are now conducted through video conference, giving credence to the principle of natural justice, although the omission of Section 144B(9) is noted as a potential area for improvement.
While embracing transparency and efficiency, the article notes that the personal touch of 'Chai pe Charcha' (a casual chat over tea) with assessing authorities is missed. The Delhi High Court has suggested innovative ways to maintain anonymity during video conference personal hearings.
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