In this post we are going to discuss the various differences which we have faced in faceless scrutiny as compared to E-assessment proceedings.
Let’s first discuss about the technical differences:
- The time for a user has been increased to 45 mins on the e filing website as compared to earlier 15 mins.
- Now one can upload 10 files of 10 mb each as compared to earlier limit of 50 mb for 10 files of 5 mb each.
- Now as soon as the deadline is over the submit option is removed and you cant submit the reply to earlier notice anymore, as compared to earlier where you could submit the reply even after the due date.
- Now the time limit to reply the notices would be 15 days as compared to earlier where it could be 3 days 5 days or sometimes more than that.
- Now there is an option to add your representative who can be a CA, a relative, a director for a company etc.
Now let’s discuss on the method of how faceless scrutiny is handled:
- Now in the new notices that have started to come in for A.Y. 2018-19 you must have noticed that in many cases assessing officer has started asking technical question in the very first notice and not waiting for later stage of proceedings.
- Earlier one used to know who his Assessing officer is now the assessee wont know who his assessing officer is but the assessing officer would know who his assessee is, and this could be dangerous in situations.
- In the new system you can only write your submission and cannot talk or video call with the assessing officer, it is only when your assessing officer has filed his draft order and you have objections against the same you would have a video call.
In the end let’s discuss a few pros and cons of this system implemented by the CBDT:
- The first pros for many people would be that now they will not have to give any benefit to any officer to complete his task if he is true in what he is saying. However we don’t know how true it is.
- The above con that now they don’t have to go an meet the officer could be a con itself because there are certain situations or entries where it’s important for you to explain the situation in person and you cannot draft the thing in words. So now the drafting skills of people needs to improve.
- Another con would be that it was mentioned in the scheme that one would not know is conducting scrutiny for assessee of which region and this is going to lead to a greater difficulty because in India there are various state act which govern various transaction. Now if scrutiny of an assessee of Rajasthan is being conducted by a person sitting in Assam he wouldn’t be aware about such state act neither he would be aware of the N.P. ration going in that market which is necessary for completing a scrutiny. In such situation the Technical and other such unit will come into use.
Let’s hope this method achieve’s the result and expectation with which it was implemented rather than adding to the difficulty.
In the first year of its implementation there are chances of it raising a lot of appeal.
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