The ‘Transparent Taxation’ initiative brings with it several measures designed to help honest taxpayers by making the process of compliance more manageable and improving the transparency of the Income Tax Department. One such effort is the Faceless Appeal scheme. Note: The facility of Faceless Appeal Scheme will be available for citizens across the country from the 25 September 2020. The highlights of the Faceless Appeal Scheme are as follows:
All assessment orders will have to be passed by the National e-Assessment Centre, and any assessment not done as per this scheme will be deemed to be invalid. However, there are a few exceptions:
At least 2/3rd of the manpower of the income-tax department will be committed to making the processes faceless and the others will be allotted other functions.
The intention behind this is to reduce any kind of physical interface between the taxpayer and the tax officials to the maximum extent possible. However, the efficiency in responding, by the tax officials may vary depending on whether they are also held accountable for minor matters that traditionally require the taxpayer to get in touch with them.
The various monetary limits for filing of departmental appeals are raised in the following manner:
|Sr. No.||Authority with whom an appeal is to be filed||Old Monetary Limit (in ₹)||New Monetary Limit (in ₹)|
|1.||Income-tax Appellate Tribunal (ITAT)||20,00,000||50,00,000|
Appeals will be allotted electronically (AI) to officers located anywhere in the country on a random basis. The identity of such officers will be unknown to the taxpayer. Further, the decision relating to such appeals will be team-based and the decisions will be reviewed by another team located elsewhere.
The income-tax department is also required to arrange a video-conferencing facility for taxpayers who are not able to access such a facility for whatever reason. Optimum utilisation of resources through functional specialisation will be administered. All the above measures are indicative of the strong commitment of the income-tax department to make the lives of the taxpayer much easier while carrying out its duties in an accountable, transparent and fair manner.