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Revised Faceless Tax Appeal Plan Allows Hearings via Video Calls

The government has notified a revised face less appeal scheme, allowing hearing via videoconference with tax authorities. The commissioner (appeals) will allow the request for personal hearing via videoconference and communicate date and time of hearing to the appellant through National Face less Appeal Centre, it said.

“Such a hearing shall be conducted through video conferencing or telephony, including use of any telecom medication application software which support these to the extend technologically feasible,” said the ‘Faceless Appeal Scheme, 2021’ notification issued by Central Board of Direct Taxes on Tuesday.

However, a person would not be permitted to appear before the income tax authority either personally or through an authorized representative in connection with any proceedings under this scheme.

Under the previous Faceless Appeal Scheme, 2020, a taxpayer’s request for a personal hearing for making oral submissions required the approval of chief commissioner or director general of income tax in charge of regional Faceless Appeal Centre. Such approval was granted only if the chief commissioner or director general of income tax was of the opinion that personal hearing is required under specified circumstances.

“The revised scheme has addressed the main grievance of the appellant –of the principal of natural justice,” said Ved Jain, former president, Institute of Chartered Accountants of India.   S-ET

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