Page 58 - GSTL_27th August 2020_Vol 39_Part 4

J114 GST LAW TIMES [ Vol. 39
tions will be a team-based exercise. The identity of the tax authority and the team
will remain concealed.”
Some cases have been excluded from faceless assessment. Says Rana :
“The exceptions include serious frauds, major tax evasion, sensitive, and search-
related matters. International taxation and cases falling under the Black Money
Act and the Benami Property Act are also excluded.”
Exceptions can be made in cases where the assessee feels the need for a
personal hearing. Says Wadhwa : “An assessee may request for a personal hear-
ing to make oral submissions or present his case.” In such cases, a hearing will be
conducted through videoconferencing. Says Rana : “An I-T Authority, with ap-
proval from the Chief Commissioner or the Director-General in charge of the re-
gional e-assessment centre can permit a personal hearing.”
The objective of faceless assessment is to make the Tax Administration
objective, transparent, and corruption-free. Experts hope this will reduce delays
in tax assessments and audits, as the computerised system will automatically flag
unwanted actions.
Sometimes, it is easier to explain a matter face-to-face than over e-mail,
especially for people not well-versed in English. “Face-to-face interaction makes
it easier both for the assessee to explain and for the officer to understand. Hence,
in complex matters, opt for videoconferencing. In addition, attach elaborate
submission to rule out doubts of any kind,” says Wadhwa.
[Source : Business Standard, New Delhi, dated 20-8-2020]

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GST LAW TIMES  27th August 2020  58
( A114 )