When faceless scrutiny was announced in Income tax act everyone was skeptical, that one would be able to communicate his words or explanation online. Also recently, in Budget 2020 our Hon’ble Finance Minister had announced that they have started working for making First Appellate proceedings i.e. Appeal before CIT(A) online.
However, now in the present scenario of pandemic, it is difficult to be present in person for hearing to maintain social distancing and therefore making online submission without being present in person which was considered as difficult earlier will now become common and for near future it will be the new normal way of making representations.
Many departments have already started the process of conducting hearing via video conferencing.
Some of which are Delhi ITAT and Custom department.
To check detailed Circular of Delhi ITAT CLICK HERE.
To check detailed Circular of Custom Department CLICK HERE.
In both the circular there are detailed rules relating to how hearing would be conducted. Let’s discuss few basic rules (as mentioned in customs circular):
1. Assessee would be sent the date of hearing on the e-mail few days before the hearing along with details of authority handling his case.
2. Hearing would be done via a specific app which would be secured which assessee needs to download before hearing.
3. Assessee needs to have a proper dressing when he attends the hearing.
4. The assessing authority will also conduct such hearing from his office or from a place prepared specially for such hearing.
4. If any additional person i.e. authorised representative needs to be present in the meeting then same needs to be intimated via e-mail to respective assessing officer or authority.
5. Assessee would be sent a written statement of his submission made during hearing within a day after the hearing.
6. If he disagrees with anything mentioned within that he has to intimate the same within 3 days. If it is not intimated same shall be assumed as assessee is having no objection.
Thus, now since the infrastructure would all be tested now during these times, it will not be false to say that may be in near future most of hearing would be done via video conferencing.
This article is just for information purpose and are personal views of the author. It is always advisable to hire a professional for practical execution. If you need assistance you can ask a question to our expert and get the answer within an hour or post a comment about your views on the post and also subscribe to our newsletter for latest weekly updates.
