- The Central Government on September 12, 2019 notified the ambitious e-assessment scheme also called the faceless assessment for income-tax payers.
- It aims to completely eliminate the interactions between the tax authorities and the taxpayers has been notified by the government recently. The mention of e-proceedings was initially made in the Budget 2019-20.
- The scheme envisages the creation of a National E-Assessment Centre.
- The centre will serve notices to the assessees specifying the issues for selection of their case for assessment and after a response is received from them within 15 days, the centre will allocate the case to an assessing officer using an automated system.
- As per the notification, a person will not be required to appear either personally or through authorized representative in connection with any proceedings under this scheme before the income-tax authority.
- In case assessees or their authorized representatives want the personal hearing to make their submissions before the income-tax authority, such hearings will be conducted exclusively through video links or any other such facility.
