{"id":8469,"date":"2020-09-12T11:15:43","date_gmt":"2020-09-12T05:45:43","guid":{"rendered":"https:\/\/itatonline.org\/articles_new\/?p=8469"},"modified":"2020-09-12T11:15:43","modified_gmt":"2020-09-12T05:45:43","slug":"scheme-for-faceless-assessments-and-appeals-analysis-thereof","status":"publish","type":"post","link":"https:\/\/itatonline.org\/articles_new\/scheme-for-faceless-assessments-and-appeals-analysis-thereof\/","title":{"rendered":"Scheme For Faceless Assessments And Appeals &#8211; Analysis Thereof"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/itatonline.org\/articles_new\/wp-content\/uploads\/Advocate-VP-Gupta.jpg\" alt=\"\" width=\"80\" height=\"100\" class=\"alignleft size-full wp-image-5132\" \/><strong>Advocate V. P. Gupta has explained the scheme of faceless assessments and appeals in a precise manner. He has compared the provisions of the scheme with that prevalent in the USA and pinpointed the advantages and benefits to taxpayers. The ld. author has identified a few issues where clarifications from the Government is desired. He has also offered valuable suggestions on how the scheme can be made better<\/strong>  <\/p>\n<ul>\n<li>\n<p align=\"justify\"> The Hon&rsquo;ble Prime Minister  \ton 13th August, 2020 while inaugurating National E-Assessment Centre  \tannounced that henceforth there will be transparency in the  \tdepartment and honest tax payers will be honoured. <\/p>\n<\/li>\n<\/ul>\n<ul>\n<li>\n<p align=\"justify\"> He made following three  \tannouncements:- <\/p>\n<\/li>\n<\/ul>\n<ol type=\"a\">\n<li>\n<p align=\"justify\"> Henceforth assessments will  \tbe made without personal interaction between Jurisdictional  \tAssessing Officer and the Assessee. This will avoid pain and  \tharassment to assesses and assessment will be finalised on merits. <\/p>\n<\/li>\n<li>\n<p align=\"justify\"> Taxpayer&rsquo;s chapter will be  \tissued providing for obligations of the department and also of  \tassesses.<\/p>\n<\/li>\n<li>\n<p align=\"justify\"> With effect from 25th  \tSeptember all appeals before Commissioner (Appeals) shall also be  \tfaceless.<\/p>\n<\/li>\n<\/ol>\n<p><!--more--><\/p>\n<p align=\"justify\"> <span lang=\"en-US\" xml:lang=\"en-US\">The  objective of faceless assessment is to completely eliminate physical  contact between the taxpayer and the taxman to make tax  administration objective, transparent and corruption-free. <\/span> <\/p>\n<p align=\"justify\"> <span lang=\"en-US\" xml:lang=\"en-US\">The system  will work under the National E-Assessment Centre (NeAC) headquartered  in Delhi and eight Regional E-Assessment Centres (ReACs) located in  Delhi, Mumbai, Chennai, Kolkata, Ahmedabad, Pune, Bengaluru and  Hyderabad. <\/span>Presently  there are about 6 crores income tax assesses in India. Hence, it has  been a big job to develop such a strong digital system to undertake  this massive assignment. This has been achieved by the department  after a long journey of computerisation of the department.<\/p>\n<p align=\"justify\"> <span lang=\"en-US\" xml:lang=\"en-US\"><U><strong>History  of Computerization<\/strong><\/U><\/span><\/p>\n<p align=\"justify\"> Journey of computerisation had  started in 1982, when DIT (Systems) was appointed in the Directorate  of Income-tax (Organization and Management   Services) to make  co-ordinate efforts in introducing   electronic data processing of  the returns. Thereafter the process of computerization and adoption  of electronic system continued and various activities relating to  TDS, filing of returns, grant of refunds etc. were undertaken in  digital form. CPC at Bengaluru and TRACES at Gaziabad are effectively  working. All returns are filed electronically and are processed by  CPC and refunds and demands on the basis of return are granted \/  raised within a short time without interface. Similarly all TDS  statements are filed in electronic mode and same are processed. These  steps taken had solved many problems of assesses. Details of all  payments made by an assessee, whether directly or by way of TDS are  now available in 26AS. Another important issue of assesses has been  arbitrary assessments. Once the system for processing of returns and  grant of TDS had stabilized the department had thought of expanding  the same for assessments through e-proceedings.<\/p>\n<p align=\"justify\"> <U><strong>Amendments in Income-tax  Act to facilitate E-Proceedings.<\/strong><\/U><\/p>\n<p align=\"justify\"> To facilitate electronic  communication by the department as well as by the assessee Sections  282 and 282A were inserted in the Income Tax Act to provide for  electronic communication and also authentication by Income-tax  authority of any notice, questionnaire or order. Rules 127 and 127A  were also inserted in Income-tax Rules pursuant to above sections  providing for the procedure etc.<\/p>\n<p align=\"justify\"> Definition of term &ldquo;hearing&rdquo;  was inserted in section 2(23C) w.e.f. 01.06.2016 to provide that  &ldquo;hearing&rdquo; includes communication of data and documents through  electronic mode.<\/p>\n<p align=\"justify\"> <span lang=\"en-US\" xml:lang=\"en-US\">Vide  Finance Act, 2018 Sub-sections (3A) and (3B) were inserted in Section  143 of the Act. Sub-section (3A) empowered the government to make a  scheme by notification in the official gazette for making assessments  u\/s 143(3) so as to impart greater efficiency, transparency and  accountability by:-<\/span><\/p>\n<p align=\"justify\"> <span lang=\"en-US\" xml:lang=\"en-US\">(i)   \teliminating the interface between the Assessing Officer and the  assessee.<\/span><\/p>\n<p align=\"justify\"> <span lang=\"en-US\" xml:lang=\"en-US\">(ii)\toptimizing  utilization of resources through economies of scale and functional  specialization. <\/span> <\/p>\n<p align=\"justify\"> <span lang=\"en-US\" xml:lang=\"en-US\"> (iii)\tintroducing  a team based assessment with dynamic jurisdiction. <\/span> <\/p>\n<p align=\"justify\"> <span lang=\"en-US\" xml:lang=\"en-US\">Sub-section  (3B) was inserted to empower the government to notify that any of the  provisions relating to assessment shall not apply or shall apply with  such exceptions, modifications and adaptations as may be specified in  the notification. <\/span> <\/p>\n<p align=\"justify\"> Vide Finance Act,2020 section  143 (3A) was further amended to extend the scheme to assessment under  section 144 and similar amendments were also made in Section 250 of  the Act by inserting sub-sections (6B) and (6C) empowering the  government to frame scheme for decision of appeals by CIT(A)s without  interface with assesses.<\/p>\n<p align=\"justify\"> Provisions of Section 274 were  also amended vide Finance Act,2020 to provide for dynamic  jurisdiction and passing of penalty orders also without interface.<\/p>\n<p align=\"justify\"> <span lang=\"en-US\" xml:lang=\"en-US\"><U><strong>Steps  Taken to Impliment the Scheme <\/strong><\/U><\/span> <\/p>\n<ul>\n<li>\n<p align=\"justify\"><span lang=\"en-US\" xml:lang=\"en-US\">In  \tthe year 2016 CBDT issued a Notification No. 2\/2016 dated 03.02.2016  \tfor paperless assessment proceedings in respect of selected non  \tcorporate assesses as a part of pilot project in five cities,  \tnamely, Ahmedabad, Bangalore, Chennai, Delhi and Mumbai. All  \tcommunication was through e-mails.<\/span><span lang=\"en-US\" xml:lang=\"en-US\"> Scheme was extended to two more cities, namely <\/span><span lang=\"en-US\" xml:lang=\"en-US\">Hyderabad  \tand Kolkata <\/span><span lang=\"en-US\" xml:lang=\"en-US\">Vide  \tNotification dated 25.05.2016. I<\/span><span lang=\"en-US\" xml:lang=\"en-US\">t  \twas also provided that <\/span><span lang=\"en-US\" xml:lang=\"en-US\">a<\/span><span lang=\"en-US\" xml:lang=\"en-US\">ll  \tassesses whose cases were in scrutiny could also opt for  \te-assessment. <\/span> <\/p>\n<\/li>\n<\/ul>\n<ul>\n<li>\n<p align=\"justify\"><span lang=\"en-US\" xml:lang=\"en-US\">Proceedings  \tcommenced through Income Tax Business Application (ITBA) of the  \tdepartment vide <\/span><span lang=\"en-US\" xml:lang=\"en-US\">Notification  \tNo.4\/2017 dated 03.04.2017 when it <\/span><span lang=\"en-US\" xml:lang=\"en-US\">had  \tbecome functional and all communication was to be made after login  \tunder &ldquo;E-Proceeding&rdquo; on E-filing website of the department. <\/span> <\/p>\n<\/li>\n<\/ul>\n<ul>\n<li>\n<p align=\"justify\">On  \t12th September 2019 a Notification No.61\/2019 was issued by CBDT  \tnotifying E-assessment Scheme, 2019 pursuant to powers vested in it  \tby sub-section (3A) of section 143 of the Act. Another Notification  \tNo. 62\/2019 was also issued pursuant to  powers vide Sub-section  \t(3B) of Section 143 providing that sections specified therein shall  \tstood modified so as to be applicable to E-assessment Scheme, 2019.<\/p>\n<\/li>\n<\/ul>\n<ul>\n<li>\n<p align=\"justify\">Two  \tNotifications Nos. 60 and 61 of 2020  dated 13th  \tAugust, 2020 have been issued making certain modifications in the  \tScheme introduced vide Notification No. 61 \/2019 dated 12th  \tSeptember, 2019 and also modifying Notification No. 62\/2019 dated  \t12th  \tSeptember, 2019 in regard to applicability of certain provisions of  \tthe Act to the Scheme. Modified Scheme has been brought in force  \twith effect from above date. One important modification made in the  \tScheme vide above notifications is that Scheme shall now be called  \t&ldquo;Faceless Assessment Scheme, 2019&rdquo;. Further, as per the modified  \tScheme, assessment under section 144 of the Act is also covered in  \tthe Scheme and order for levy of penalty is also to be passed by  \tNeAC under the Scheme. <\/p>\n<\/li>\n<\/ul>\n<ul>\n<li>\n<p align=\"justify\">An  \torder dated 13th August 2020 has also been issued by CBDT to provide  \tthat all  \tthe assessment orders shall herein after be passed by NeAC through  \tthe Faceless Assessment Scheme, 2019, except as provided hereunder:<\/p>\n<\/li>\n<\/ul>\n<p align=\"justify\"> 1.\tAssessment orders in cases  assigned to Central Charges.<\/p>\n<p align=\"justify\"> 2. \tAssessment orders in cases  assigned to International Tax Charges.<\/p>\n<p align=\"justify\"> Any assessment order which is  not in conformity shall be treated as non-est and shall be deemed to  have never been passed.<\/p>\n<p align=\"justify\"> <U><strong>Applicability \/  Modification of certain sections of the Act to the scheme<\/strong><\/U><\/p>\n<ul>\n<li>\n<p align=\"justify\">Vide  \tNotification No.62\/2019 dated 12.09.2019 read with Notification No.  \t61\/2020 dated 13.08.2020 following sections of the Act have been  \tmade applicable to the Scheme and also stands modified in view of  \tthe scheme pursuant to powers vested in the government vide  \tsub-section (3B) of section 143 of the Act.<\/p>\n<\/li>\n<\/ul>\n<ul>\n<ol type=\"a\">\n<li>\n<p align=\"justify\">Sections  \t\t2(7A), 92CA, 120, 124, 127, 129, 131, 133, 133A, 133C, Chapter XIV  \t\tand Chapter XXI of the Act, which deals with jurisdiction of the  \t\tAssessing Officer and the procedure for passing the assessment  \t\torder, stands modified so as to make the procedure provided in the  \t\tscheme applicable and accordingly all the authority under the  \t\tscheme shall be empowered to frame the assessment in the manner  \t\tprovided in the scheme in case of an assessee and any hearing to  \t\tthe assessee or to his representative shall also be though video  \t\tconferencing only in the circumstances to be prescribed. Further,  \t\tany statement of the assessee or of any other person shall also be  \t\trecorded only though video conferencing.<\/p>\n<\/li>\n<\/ol>\n<\/ul>\n<ul>\n<ol type=\"a\" start=\"2\">\n<li>\n<p align=\"justify\">Section  \t\t246A of the Act governing the filing of appeal before Commissioner  \t\t(Appeals) also stands modified to the extent that an appeal against  \t\tan assessment order or penalty order passed by NeAC under the  \t\tScheme shall lie before Commissioner (Appeals) having jurisdiction  \t\tover the jurisdictional Assessing Officer.<\/p>\n<\/li>\n<\/ol>\n<\/ul>\n<ul>\n<ol type=\"a\" start=\"3\">\n<li>\n<p align=\"justify\">Sections  \t\t140, 142 and 282A of the Act stands modified so as to provide that  \t\tauthentication of any electronic record or submissions shall be  \t\tthough digital signature by the Income Tax Authority as well as by  \t\tthe Assessee or his representative.<\/p>\n<\/li>\n<\/ol>\n<\/ul>\n<ul>\n<ol type=\"a\" start=\"4\">\n<li>\n<p align=\"justify\">Chapter  \t\tXXI of the Act governing the levy of the penalty and procedure and  \t\tpowers provided in respect thereto under various sections of the  \t\tChapter also stands modified so as to provide that notice can be  \t\tissued by NeAC and order for levying penalty can also be passed in  \t\tterms of the scheme<\/p>\n<\/li>\n<\/ol>\n<\/ul>\n<ul>\n<ol type=\"a\" start=\"5\">\n<li>\n<p align=\"justify\">Sections  \t\t282, 283 and 284 governing the service of notice to the Assessee  \t\tand filing of documents etc. by the Assessee also stands modified  \t\tso as to provide that service of the notice, order or any other  \t\tcommunication by the Department as well as submission of replies by  \t\tthe Assesses and maintenance of record shall be governed as  \t\tprovided in the scheme.<\/p>\n<\/li>\n<\/ol>\n<\/ul>\n<p align=\"justify\"> <U><strong>Structure Formed To  Impliment The Scheme<\/strong><\/U><\/p>\n<ul>\n<li>\n<p align=\"justify\"> A National e-Assessment  \tcentre (NeAC) to facilitate and centrally control the e-assessment.<\/p>\n<\/li>\n<li>\n<p align=\"justify\"> Regional e-Assessment Centres  \t(ReAC) under the jurisdiction of the regional Principal Chief  \tCommissioner for making assessment.<\/p>\n<\/li>\n<li>\n<p align=\"justify\"> &lsquo;Assessment Units&rsquo; for  \tidentifying points or issues, material for the determination of any  \tliability (including refund), analysing information, and such other  \tfunctions.<\/p>\n<\/li>\n<li>\n<p align=\"justify\"> &lsquo;Verification Units&rsquo; for  \tenquiry, cross verification, examination of books of accounts,  \twitness and recording of statements, and such other functions as may  \tbe required for the purposes of verification.<\/p>\n<\/li>\n<li>\n<p align=\"justify\"> &lsquo;Technical Units&rsquo; for  \ttechnical assistance including any assistance or advice on legal,  \taccounting, forensic, information technology, valuation, audit,  \ttransfer pricing, data analytics, management or any other technical  \tmatter.<\/p>\n<\/li>\n<li>\n<p align=\"justify\"> &lsquo;Review Units&rsquo; for  \treviewing the draft assessment order to check whether the facts,  \trelevant evidence and law and judicial decisions have been  \tconsidered in the draft order.<\/p>\n<\/li>\n<li>\n<p align=\"justify\"> All the communications  \tbetween all the units mentioned above, for the purpose of making an  \tassessment under this scheme would be through the NeAC.<\/p>\n<\/li>\n<\/ul>\n<p align=\"justify\"> The overall manpower strength  of the NeAC \/ ReACs consists of 30 CCsIT, 154 PCsIT,  565 Addl.\/Jt., 645 DCs\/ACsIT and 2830 ITOs. The Office orders for  setting up of NeAC and ReACs have already been issued. Total number  of Officers posted for the function is 4224 and they will be assisted  by 17193 subordinate staff members. Above strength is about 2\/3 of  total strength of the department. Accordingly, balance 1\/3 of staff  strength will manage jurisdictional charges. Jurisdictional charges    are being restructured accordingly.<\/p>\n<p align=\"justify\"> Presently 95 AU, 35 VU, 20 RU  and 4 TU have been set-up and following  norm has been adopted for creation of hierarchy in each Unit:<\/p>\n<p align=\"justify\"> Each ReAC (AU) will have 1  PCIT, 4 Addl.\/Jt.CsIT, 4 DCs\/ACsIT and 20 ITOs<\/p>\n<p align=\"justify\"> Each ReAC (VU) will have 1  PCIT, 4 Addl.\/Jt.CsIT, 4 DCs\/ACsIT and 20 ITOs<\/p>\n<p align=\"justify\"> Each ReAC (RU) will have 1  PCIT, 3 Addl.\/Jt. CsIT., 6 DCs\/ACsIT and 9 ITOs<\/p>\n<p align=\"justify\"> Each ReAC (TU) will have 1  PCIT, 3 Addl.\/Jt.CsIT, 6 DCs\/ACsIT and 9 ITOs<\/p>\n<p align=\"justify\"> <U><strong>Procedure for faceless  assessment under the Scheme<\/strong><\/U><\/p>\n<p align=\"justify\"> The assessment under this  Scheme shall be made as per the following procedure, namely: &mdash;<\/p>\n<p align=\"justify\"> (i) \tthe National e-Assessment  Centre shall serve a notice on the assessee under sub-section (2) of  section 143, specifying the issues for selection of his case for  assessment;<\/p>\n<p align=\"justify\"> (ii) \tthe assessee may, within  fifteen days from the date of receipt of notice referred to in clause  (i), file his esponse to the National e-assessment Centre;<\/p>\n<p align=\"justify\"> (iii)\twhere the assessee &ndash;<\/p>\n<p align=\"justify\"> (a) \thas furnished his return  of income under section 139 or in response to a notice issued under  subsection (1) of 142 or sub-section (1) of section 148; and a notice  under sub-section (2) of section 143 has been issued by the Assessing  Officer or the prescribed income-tax authority, as the case may be;  or<\/p>\n<p align=\"justify\"> (b) \thas not furnished his  return of income in response to a notice issued under sub-section (1)  of section 142 by the Assessing Officer; or<\/p>\n<p align=\"justify\"> (c) \thas not furnished his  return of income under sub-section (1) of section 148 and a notice  under subsection (1) of section 142 has been issued by the Assessing  Officer;<\/p>\n<p align=\"justify\"> the National e-Assessment  Centre shall intimate the assessee that assessment in his case shall  be completed under this Scheme;<\/p>\n<p align=\"justify\"> (iv) \tthe National  e-assessment Centre shall assign the case selected for the purposes  of e-assessment under this Scheme to a specific assessment unit in  any one Regional e-assessment Centre through an automated allocation  system;<\/p>\n<p align=\"justify\"> (v) \twhere a case is assigned  to the assessment unit, it may make a request to the National  e-assessment Centre for:<\/p>\n<p align=\"justify\"> (a) \tobtaining such further  information, documents or evidence from the assessee or any other  person, as it may specify;<\/p>\n<p align=\"justify\"> (b) \tconducting of certain  enquiry or verification by verification unit; and<\/p>\n<p align=\"justify\"> (c)\t seeking technical  assistance from the technical unit;<\/p>\n<p align=\"justify\"> (vi) \twhere a request for  obtaining further information, documents or evidence from <\/p>\n<p align=\"justify\"> the assessee or any other  person has been made by the assessment unit, the National  e-assessment Centre shall issue appropriate notice or requisition to  the assessee or any other person for obtaining the information,<\/p>\n<p align=\"justify\"> documents or evidence  requisitioned by the assessment unit;<\/p>\n<p align=\"justify\"> (vii) \tthe assessee or any  other person, as the case may be, shall file his response to the  notice referred to in clause (vi), within the time specified therein  or such time as may be extended on the basis of an application in  this regard, to the National e-Assessment Centre;<\/p>\n<p align=\"justify\"> (viii) \twhere a request for  conducting of certain enquiry or verification by the verification  unit has been made by the assessment unit, the request shall be  assigned by the National e-assessment Centre to a verification unit  in any one Regional e-assessment Centres through an automated  allocation system;<\/p>\n<p align=\"justify\"> (ix) \twhere a request for  seeking technical assistance from the technical unit has been made by  the assessment unit, the request shall be assigned by the National  e-assessment Centre to a technical unit in any one Regional  e-assessment Centres through an automated allocation system;<\/p>\n<p align=\"justify\"> (x) \tthe National e-assessment  Centre shall send the report received from the verification unit or  the technical unit, based on the request referred to in clause (viii)  or (ix) to the concerned assessment unit;<\/p>\n<p align=\"justify\"> (xi) \twhere the assessee fails  to comply with the notice referred to in clause (vi) or notice issued  under subsection (1) of section 142 or with a direction issued under  sub-section (2A) of section 142, the National e-Assessment Centre  shall serve upon such assessee a notice under section 144 giving him  an opportunity to show-cause, on a date and time to be specified in  the notice, why the assessment in his case should not be completed to  the best of its judgment;<\/p>\n<p align=\"justify\"> (xii) \tthe assessee shall,  within the time specified in the notice referred to in clause (xi) or  such time as may be extended on the basis of an application in this  regard, file his response to the National e-Assessment Centre;<\/p>\n<p align=\"justify\"> (xiii) \twhere the assessee  fails to file response to the notice referred to in clause (xi)  within the time specified in the notice or within the extended time,  if any, the National e-Assessment Centre shall intimate such failure  to the assessment unit;<\/p>\n<p align=\"justify\"> (xiv) \tthe assessment unit  shall, after taking into account all the relevant material available  on the record make in writing, a draft assessment order or, in a case  where intimation referred to in clause (xiii) is received from the  National e-Assessment Centre, make in writing, a draft assessment  order to the best of its judgment, either accepting the income, or  sum payable by, or sum refundable to, the assessee as per his return  or modifying the said income or sum, and send a copy of such order to  the National e-assessment Centre;<\/p>\n<p align=\"justify\"> (xv) \tthe assessment unit  shall, while making draft assessment order, provide details of the  penalty proceedings to be initiated therein, if any;<\/p>\n<p align=\"justify\"> (xvi) \tthe National  e-assessment Centre shall examine the draft assessment order in  accordance with the risk management strategy specified by the Board,  including by way of an automated examination tool, whereupon it may  decide to, &mdash;<\/p>\n<p align=\"justify\"> (a) \tfinalise the assessment  as per the draft assessment order and serve a copy of such order and  notice for initiating penalty proceedings, if any, to the assessee,  alongwith the demand notice, specifying the sum payable by, or refund  of any amount due to, the assessee on the basis of such assessment;  or<\/p>\n<p align=\"justify\"> (b) \tprovide an opportunity to  the assessee, in case a modification is proposed, by serving a notice  calling upon him to show cause as to why the assessment should not be  completed as per the draft assessment order; or<\/p>\n<p align=\"justify\"> (c) \tassign the draft  assessment order to a review unit in any one Regional e-assessment  Centre, through an automated allocation system, for conducting review  of such order;<\/p>\n<p align=\"justify\"> (xvii) \tthe review unit shall  conduct review of the draft assessment order, referred to it by the  National e-assessment Centre whereupon it may decide to, &mdash;<\/p>\n<p align=\"justify\"> (a) \tconcur with the draft  assessment order and intimate the National e-assessment Centre about  such concurrence; or<\/p>\n<p align=\"justify\"> (b) \tsuggest such  modifications, as it may deem fit, to the draft assessment order and  send its suggestions to the National e-assessment Centre;<\/p>\n<p align=\"justify\"> (xviii) \tthe National  e-assessment Centre shall, upon receiving concurrence of the review  unit, follow the procedure laid down in sub-clause (a) or sub-clause  (b) of clause (xvi), as the case may be;<\/p>\n<p align=\"justify\"> (xix) \tthe National  e-assessment Centre shall, upon receiving suggestions for  modifications from the review unit, assign the case to an assessment  unit, other than the assessment unit which has made the draft  assessment order, through an automated allocation system;<\/p>\n<p align=\"justify\"> (xx) \tthe assessment unit  shall, after considering the modifications suggested by the review  unit, send the final draft assessment order to the National  e-assessment Centre;<\/p>\n<p align=\"justify\"> (xxi) \tThe National  e-assessment Centre shall, upon receiving final draft assessment  order, follow the procedure laid down in sub-clause (a) or sub-clause  (b) of clause (xvi), as the case may be;<\/p>\n<p align=\"justify\"> (xxii) \tthe assessee may, in a  case where show-cause notice under sub-clause (b) of clause (xvi) has  been served upon him, furnish his response to the National  e-assessment Centre on or before the date and time specified in the  notice or within the extended time, if any;<\/p>\n<p align=\"justify\"> (xxiii) \tthe National  e-assessment Centre shall,-<\/p>\n<p align=\"justify\"> (a) \tin a case where no  response to the show-cause notice is received, finalise the  assessment as per the draft assessment order, as per the procedure  laid down in sub-clause (a) of clause (xvi); or<\/p>\n<p align=\"justify\"> (b) \tin any other case, send  the response received from the assessee to the assessment unit;<\/p>\n<p align=\"justify\"> (xxiv) \tthe assessment unit  shall, after taking into account the response furnished by the  assessee, make a revised draft assessment order and send it to the  National e-assessment Centre;<\/p>\n<p align=\"justify\"> (xxv) \tthe National  e-assessment Centre shall, upon receiving the revised draft  assessment order,&mdash;<\/p>\n<p align=\"justify\"> (a) \tin case no modification  prejudicial to the interest of the assessee is proposed with  reference to the draft assessment order, finalise the assessment as  per the procedure laid down in sub-clause (a) of clause (xvi); or<\/p>\n<p align=\"justify\"> (b) \tin case a modification  prejudicial to the interest of the assessee is proposed with  reference to the draft assessment order, provide an opportunity to  the assessee, by serving a notice as per the procedure laid down in  sub-clause (b) of clause (xvi);<\/p>\n<p align=\"justify\"> (c) \tthe response furnished by  the assessee shall be dealt with as per the procedure laid down in  clauses (xxii), (xxiii), and (xxiv);<\/p>\n<p align=\"justify\"> (xxvi) \tThe National  e-assessment Centre shall, after completion of assessment, transfer  all the electronic records of the case to the Assessing Officer  having jurisdiction over the said case for such action as may be  required under the Act;<\/p>\n<p align=\"justify\"> Notwithstanding anything  contained hereinabove, the Principal Chief Commissioner or the  Principal Director General, in charge of National e-assessment  Centre, may at any stage of the assessment, if considered necessary,  transfer the case to the <\/p>\n<p align=\"justify\"> Assessing Officer having  jurisdiction over such case, with the prior approval of the Board.<\/p>\n<p align=\"justify\"> <U><strong>Important features of  the Scheme<\/strong><\/U><\/p>\n<ul>\n<li>\n<p align=\"justify\">Interaction  \tat all stages will be between the Assessee and National E-Assessment  \tCentre through electronic mode only. Assessee will not know which  \tAssessment Unit, Verification Unit, Review Unit or Technical Unit is  \tworking on his case. <\/p>\n<\/li>\n<\/ul>\n<ul>\n<li>\n<p align=\"justify\"> Assessment for the purpose of  \tthe Scheme would be assessment under section 143(3) and 144 of the  \tAct. It is stated that:-<\/p>\n<\/li>\n<\/ul>\n<ol>\n<li>\n<p align=\"justify\"> Since, provisions of Section  \t143 are also applicable to return furnished pursuant to notice under  \tsection 148 of the Act, assessment under section 147 is also covered  \tunder the Scheme. <\/p>\n<\/li>\n<li>\n<p align=\"justify\"> Section 132 of the Act, which  \tgovern the search is not subject to Scheme and therefore, assessment  \tin case of search has to be made in terms of section 153A or 153C of  \tthe Act, by the jurisdictional Assessing Officer. <\/p>\n<\/li>\n<li>\n<p align=\"justify\"> All pending assessments shall  \talso be proceeded with under the scheme in view of order of CBDT  \tdated 13.08.2020 except cases which are assigned to Central Charges  \tand International Tax Charges<\/p>\n<\/li>\n<\/ol>\n<ul>\n<li>\n<p align=\"justify\"> Every notice or order or any  \tother electronic communication under this Scheme to the assessee  \tshall be delivered by way of placing an authenticated copy thereof  \tin the assessee&#8217;s registered account  or by sending to registered  \temail address of the assessee or his authorised representative or by  \tuploading on the assessee&rsquo;s Mobile App and followed by a real time  \talert.<\/p>\n<\/li>\n<\/ul>\n<p align=\"justify\"> Registered e-mail address for  this purpose means: <\/p>\n<p align=\"justify\"> (a)\tthe email address  available in the electronic filing account of the addressee  registered in designated portal; or <\/p>\n<p align=\"justify\"> (b)\tthe e-mail address  available in the last income-tax return furnished by the addressee;  or <\/p>\n<p align=\"justify\"> (c)\tthe e-mail address  available in the Permanent Account Number database relating to the  addressee; or <\/p>\n<p align=\"justify\"> (d)\tin the case of addressee  being an individual who possesses the Aadhaar number, the e-mail  address of addressee available in the database of Unique  Identification Authority of India ;or <\/p>\n<p align=\"justify\"> (e)\tin the case of addressee  being a company, the e-mail address of the company as available on  the official website of Ministry of Corporate Affairs; or<\/p>\n<p align=\"justify\"> (f)\tany e-mail address made  available by the addressee to the income-tax authority or any person  authorised by such authority.<\/p>\n<p align=\"justify\"> Registered mobile number of  the assessee means the mobile number of the assessee, or his  authorised  representative, appearing in the user profile of the  electronic filing account registered by the assessee in designated  portal;<\/p>\n<p align=\"justify\"> &#8211;\tEvery notice or order or any  other electronic communication under this Scheme to any other person  shall be delivered by sending an authenticated copy thereof to the  registered email address of such person, followed by a real time  alert. <\/p>\n<p align=\"justify\"> &#8211;\tThe Assessee shall file his  response to any notice or order or any other electronic  communication, under this Scheme, through his registered account, and  once an acknowledgement is sent by the National e-assessment Centre  containing the hash result generated upon successful submission of  response, the response shall be deemed to be authenticated.<\/p>\n<p align=\"justify\"> &#8211;\tAn electronic record shall  be authenticated by the originator by affixing his digital signature  in accordance with the provisions of sub-section (2) of section 3 of  the Information Technology Act, 2000. Such authentication may also be  done by electronic signature or electronic authentication technique  in accordance with the provisions of sub-section (2) of section 3A of  the said Act: <\/p>\n<p align=\"justify\">&#8211;\tThe time and place of  dispatch and receipt of electronic record shall be determined in  accordance with the provisions of section 13 of the Information  Technology Act, 2000.   The aforesaid section provides that:<\/p>\n<ul>\n<li>\n<p align=\"justify\"> Despatch of any electronic  \trecord occurs when it enters a computer resource outside the control  \tof the originator and time of despatch shall be as soon as the  \toriginator places the communication on the computer resource of the  \taddressee. <\/p>\n<\/li>\n<li>\n<p align=\"justify\"> Time of receipt of an  \telectronic record by the addressee shall be at the time the  \telectronic record enters in the designated computer resource.  In  \tcase there is no designated computer resource, receipt shall occur  \tat the time when electronic record is retrieved by the addressee.<\/p>\n<\/li>\n<li>\n<p align=\"justify\"> An electronic record shall be  \tdeemed to be dispatched at the place where the originator has his  \tplace of business and shall be deemed to be received at the place  \twhere the addressee has his place of business. Where there are more  \tthan one places of business, the principal place of business shall  \tbe the place of business for this purpose.  In case of persons who  \thave no place of business, his usual place of residence shall be the  \tplace of business.  Further, it has been provided that in case of a  \tbody corporate usual place of business would mean the place where it  \tis registered. <\/p>\n<\/li>\n<li>\n<p align=\"justify\"> In case of an assessee, his  \tdesignated computer resource will be the registered account on the  \te-filing website. Accordingly, the date of first appearance of  \tnotice under E-proceedings tab in assessee&#8217;s official login on  \te-filing portal shall be the date of dispatch as well as date of  \tservice of notice in accordance with provisions of Section 13 of  \tInformation Technology Act, 2000 and place of service will be the  \tplace of business or place of residence in case of assesses other  \tthan corporate assesses. In case of corporate assesses the place of  \tregistered office shall be the place of service. <\/p>\n<\/li>\n<\/ul>\n<ul>\n<li>\n<p align=\"justify\"> NeAC in the notice to be  \tissued shall specify the issues on the ground of which case has been  \tselected for assessment and accordingly, the assessee will be  \trequired to give details \/ reply only on those particular issues.  \tHence, general short of questionnaire as is issued by the Assessing  \tOfficer presently will not be issued.<\/p>\n<\/li>\n<\/ul>\n<ul>\n<li>\n<p align=\"justify\"> The assessee is required to  \tgive reply to the issues mentioned in the notice within a period of  \t15 days from the date of receipt of the notice. There is no  \tprovision for extension of time in this regard though there is a  \tprovision for extension of time when show cause notice is given to  \tthe Assessee pursuant to draft assessment order making certain  \tadditions.<\/p>\n<\/li>\n<\/ul>\n<ul>\n<li>\n<p align=\"justify\"> Assignment of the case by  \tNeAC to AU, RU, VU, or TU shall be by automated allocation system  \tand there will be no discretion of NeAC or any other Authority under  \tthe scheme.<\/p>\n<\/li>\n<\/ul>\n<ul>\n<li>\n<p align=\"justify\"> Notice issued under the  \tscheme or order passed shall be signed by a designated Officer in  \tNeAC and same shall be deemed to be issued or passed by the  \tAssessing Officer since the relevant provisions of the Act stand  \tmodified. <\/p>\n<\/li>\n<\/ul>\n<ul>\n<li>\n<p align=\"justify\"> NeAC is only a coordinating  \tauthority and it has, as such, no powers of its own to modify the  \tassessments or take any other action. In other words, it has to act  \tonly as per draft assessment order or report of other units setup  \tunder the ReAC.<\/p>\n<\/li>\n<\/ul>\n<ul>\n<li>\n<p align=\"justify\"> As per the scheme there is no  \tprovision to provide another opportunity to the assessee for  \tfurnishing details as per notice issued under section 143(2) or in  \tresponse to show cause notice pursuant to draft order of assessment  \tand accordingly, the assessee is required to immediately act on  \treceipt of the notice and furnish details \/ reply within the time  \tprovided. So far it was the general practice that the Assessing  \tOfficer was providing repeated opportunities to the assessee. It is  \tnot clear whether as a procedure NeAC would provide second or third  \topportunity.<\/p>\n<\/li>\n<\/ul>\n<ul>\n<li>\n<p align=\"justify\"> When the draft assessment  \torder is received by the NeAC from AU, it will be examined in  \taccordance with risk management strategy though automated  \texamination tool. It would mean that in case there is an exceptional  \tissue, such as, high pitched assessment etc., case will be sent to  \treview unit.<\/p>\n<\/li>\n<\/ul>\n<ul>\n<li>\n<p align=\"justify\"> In case as per the draft  \tassessment order returned income has been accepted NeAC would pass  \tthe assessment order and will serve the same on the assessee along  \twith demand notice etc. In case there is a modification proposed in  \tthe draft order a show cause notice shall be issued to the assessee  \tto show cause as why the assessment should not be completed as per  \tthe draft assessment order.<\/p>\n<\/li>\n<\/ul>\n<ul>\n<li>\n<p align=\"justify\"> In case, draft assessment  \torder was sent to review unit and it has suggested modifications in  \tthe draft order, the case for further proceedings shall be assigned  \tto an assessment unit, other than the assessment unit which had  \tprepared the draft assessment order earlier and such assessment unit  \tshall prepare revised draft assessment order considering the  \tmodification suggested by the review unit. The use of the word  \t&ldquo;considering&rdquo; suggests that Assessment Unit may not concur with  \tthe modifications suggested by the review unit.<\/p>\n<\/li>\n<\/ul>\n<ul>\n<li>\n<p align=\"justify\"> In case show cause notice was  \tissued to the assessee on the draft assessment order and the  \tassessee has submitted reply thereto, NeAC will send the reply to  \tthe same Assessment Unit which had prepared the draft for  \tconsideration of the reply and prepare revised draft assessment  \torder. The revised draft assessment order will be sent to NeAC and  \tas per clause xxv of the scheme NeAC would provide another  \topportunity to the assessee in case modification in the revised  \tdraft assessment order is prejudicial to the interest of assessee.  \tIt is not clear from the language of the clause whether another  \topportunity is to be provided for the same additions, which were  \tproposed in the initial draft assessment order or it would mean that  \twhile preparing the revised draft assessment order the Assessment  \tUnit can make any other or further addition and show cause notice is  \tto be issued with reference thereto.\n<\/p>\n<\/li>\n<\/ul>\n<ul>\n<li>\n<p align=\"justify\"> As  \tper the scheme assessment unit has to mention in the draft  \tassessment order penalty proceedings to be initiated in the case of  \tthe assessee. NeAC will issue show cause notice to the assessee.  \tReply of the assessee will be sent to assessment unit and draft  \torder of penalty will be prepared. Penalty order shall be passed by  \tNeAC. As per para 6 of notification dated 12 September 2019 any unit  \tcan recommend initiation of penalty proceedings for non-compliance  \tof any notice, direction or order issued under this scheme.  \tAccordingly penalty proceedings can be initiated only for  \tnon-compliance of any notice, direction or order. As per the  \tnotification notifying the Scheme penalty proceedings cannot be  \tinitiated for any other defaults, including for under-reporting or  \tmisreporting of income under section 270A of the Act. It is,  \ttherefore, not clear, who will initiate penalty proceedings for such  \tdefaults and who will impose the penalty.\n<\/p>\n<\/li>\n<\/ul>\n<p align=\"justify\"> <span lang=\"en-US\" xml:lang=\"en-US\"><U><strong>Power  to specify format, mode, procedure and processes<\/strong><\/U><\/span><span lang=\"en-US\" xml:lang=\"en-US\">.<\/span><\/p>\n<p align=\"justify\"> <span lang=\"en-US\" xml:lang=\"en-US\">The  Principal Chief Commissioner or the Principal Director General, in  charge of the National e-assessment Centre shall, with the prior  approval of the Board, lay down the standards, procedures and  processes for effective functioning of the National e-assessment  Centre, Regional e-assessment Centres and the unit set-up under the  said Scheme, in an automated and mechanised environment, including  format, mode, procedure and processes in respect of the following,  namely:-<\/span><\/p>\n<p align=\"justify\"> <span lang=\"en-US\" xml:lang=\"en-US\">(i)  \tservice of the notice, order or any other communication;<\/span><\/p>\n<p align=\"justify\"> <span lang=\"en-US\" xml:lang=\"en-US\">(ii)  \treceipt of any information or documents from the person in response  to the notice, order or any other communication;<\/span><\/p>\n<p align=\"justify\"> <span lang=\"en-US\" xml:lang=\"en-US\">(iii)  \tissue of acknowledgment of the response furnished by the person;<\/span><\/p>\n<p align=\"justify\"> <span lang=\"en-US\" xml:lang=\"en-US\">(iv)  \tprovision of &ldquo;e-proceeding&rdquo; facility including login account  facility, tracking status of assessment, display of relevant details,  and facility of download;<\/span><\/p>\n<p align=\"justify\"> <span lang=\"en-US\" xml:lang=\"en-US\">(v)  \taccessing, verification and authentication of information and  response including documents submitted during the assessment  proceedings;<\/span><\/p>\n<p align=\"justify\"> <span lang=\"en-US\" xml:lang=\"en-US\">(vi)  \treceipt, storage and retrieval of information or documents in a  centralised manner;<\/span><\/p>\n<p align=\"justify\"> <span lang=\"en-US\" xml:lang=\"en-US\">(via)  \tcircumstances in which provisions of sub-paragraph (1) of paragraph  8 of the said Scheme shall not apply;<\/span><\/p>\n<p align=\"justify\"> <span lang=\"en-US\" xml:lang=\"en-US\">(vib)  \tcircumstances in which personal hearing referred to in sub-paragraph  (3) of paragraph (11) of the said  Scheme shall be approved;<\/span><\/p>\n<p align=\"justify\"> <span lang=\"en-US\" xml:lang=\"en-US\">(vii)  \tgeneral administration and grievance redressal mechanism in the  respective Centers and units.<\/span><\/p>\n<p align=\"justify\"> <span lang=\"en-US\" xml:lang=\"en-US\"><U><strong>Benefits  of the scheme: <\/strong><\/U><\/span> <\/p>\n<ul>\n<li>\n<p> <span lang=\"en-US\" xml:lang=\"en-US\">It  \twill provide greater efficiency, transparency and accountability as  \tenvisaged in sub-section (3A) of section 143. <\/span> <\/p>\n<\/li>\n<li>\n<p> <span lang=\"en-US\" xml:lang=\"en-US\">The  \tdepartment will be able to introduce functional specialization and  \twill optimize utilisation of resources, so as to reduce harassment  \tto the assesses and will save on time and cost to the Government as  \twell as to the assesses. <\/span> <\/p>\n<\/li>\n<li>\n<p> <span lang=\"en-US\" xml:lang=\"en-US\">Elimination  \tof interface and dynamic jurisdiction will eradicate corruption in  \tthe present system.<\/span><\/p>\n<\/li>\n<li>\n<p> <span lang=\"en-US\" xml:lang=\"en-US\">Since  \twhole system will be governed by automated allocation system, there  \twill be no discretion of any authority. Therefore, system will work  \tfairly and there will be no prejudice or harassment in any case. <\/span> <\/p>\n<\/li>\n<\/ul>\n<ul>\n<li>\n<p align=\"justify\"><span lang=\"en-US\" xml:lang=\"en-US\">Since  \tnow all the documents, details and submissions of the assessee will  \tbe on record, officers examining the case have to look into the same  \tand can not ignore. Therefore, officers will be acting in more  \tresponsible manner and will be accountable. <\/span> <\/p>\n<\/li>\n<li>\n<p align=\"justify\"><span lang=\"en-US\" xml:lang=\"en-US\">Case  \tof the assesses will be selected for assessment only on the basis of  \tspecific issues and notice will also be issued to the assessee for  \tgiving details and explanation on specific issues. Therefore,  \tassessee will be required to give details only on those issues.<\/span><\/p>\n<\/li>\n<li>\n<p align=\"justify\"><span lang=\"en-US\" xml:lang=\"en-US\">Assessment  \tunit on receipt of the reply of the assessee in respect to the  \tissues raised in the notice will consider only those issues and  \thopefully, reply will be considered objectively and in case reply is  \tfound satisfactory, no addition or disallowance will be proposed by  \tthe assessment unit. Further, as the additions proposed in the draft  \tassessment order by the assessment unit would not be final and the  \tdraft order can be sent by NeAC to review unit, the assessment unit  \twill not be tempted to make additions which are not factually or  \tlegally warranted.<\/span><\/p>\n<\/li>\n<li>\n<p align=\"justify\"><span lang=\"en-US\" xml:lang=\"en-US\">Since  \tverification of details and information will be carried out by  \tverification unit and not by the assessment unit, it is expected  \tthat verification will be done in objective manner and without any  \tprejudice. Further, officers having specialized knowledge of  \taccounting etc. are likely to be posted in verification unit and  \tthey will be able to carry out the job in effective manner, which  \twill be in the interest of assesses and also of the department. <\/span> <\/p>\n<\/li>\n<li>\n<p align=\"justify\"><span lang=\"en-US\" xml:lang=\"en-US\">Setting  \tup of technical units, shall be of great advantage to the department  \tas well as to the assesses. In many cases it is required that  \tofficer examining the case is supposed to understand technical  \tissues, particularly industry related issues or manufacturing  \tprocess. Since, officers in Technical Unit will be having  \tspecialized knowledge, proper examination of issues would be  \tpossible and it would be in the interest of assesses and also of the  \tdepartment.<\/span><\/p>\n<\/li>\n<li>\n<p align=\"justify\"><span lang=\"en-US\" xml:lang=\"en-US\">It  \tis expected that technical unit will express legal opinion on any  \tprovision of law in a co-ordinated manner and there will be  \tstandardization in the approach. It is also expected that based on  \tthe view expressed by technical units on legal issues, department  \twill issue internal instructions to assessment units to take a  \tparticular view on the particular legal issue. It will substantially  \treduce litigation.<\/span><\/p>\n<\/li>\n<\/ul>\n<p align=\"justify\"> <span lang=\"en-US\" xml:lang=\"en-US\"><U><strong>Responsibility  of Assesses<\/strong><\/U><\/span><\/p>\n<ul>\n<li>\n<p align=\"justify\"><span lang=\"en-US\" xml:lang=\"en-US\">Assesses  \thave to maintain proper record and books of account and returns have  \tto be filed correctly so as to avoid mis-match with any information  \tlikely to be received by the department from some other source.<\/span><\/p>\n<\/li>\n<li>\n<p align=\"justify\"><span lang=\"en-US\" xml:lang=\"en-US\">Assesses  \tor their representative will have to submit proper, complete,  \tsystematic and to the point details in reply to notice received for  \tassessment.<\/span><\/p>\n<\/li>\n<li>\n<p align=\"justify\"><span lang=\"en-US\" xml:lang=\"en-US\">Explanation  \tto be submitted by assesses or their representatives on factual and  \tlegal issues has to be effective and to the point so as to be easily  \tunderstandable.<\/span><\/p>\n<\/li>\n<li>\n<p align=\"justify\"><span lang=\"en-US\" xml:lang=\"en-US\">Details  \tand documents to be submitted by the assesses to substantiate their  \tclaims or explain the issue should be properly indexed and page  \tnumbered and preferably be submitted in paper book form and  \treference to all the documents being submitted should be made in  \treply \/ submissions alongwith their page numbers so that same can be  \teasily referred by the officer examining the case. <\/span> <\/p>\n<\/li>\n<li>\n<p align=\"justify\"><span lang=\"en-US\" xml:lang=\"en-US\">Assesses  \thave to furnish details within the time limit provided in the notice  \tor within the time extended on making application by the assessee.  \tFailure of the assessee to submit timely details will result in  \ttaking adverse view by the department while framing the assessment  \torder and can also result in best judgement assessment under section  \t144 of the Act. Hence, assessee can not adopt casual approach in  \tthis regard. <\/span><\/p>\n<\/li>\n<\/ul>\n<p align=\"justify\"> <span lang=\"en-US\" xml:lang=\"en-US\"><U><strong>Suggestions  \/ Clarifications required on the scheme<\/strong><\/U><\/span><\/p>\n<ol>\n<li>\n<p align=\"justify\"><span lang=\"en-US\" xml:lang=\"en-US\">As  \tper the scheme there is no provision for extension of time limit  \tbeyond 15 days for submitting details by the assessee in response to  \tthe notice issued under section 143(2) of the Act whereas there is  \tprovision for extension of time for submitting reply to show cause  \tnotice issued on draft  assessment order. There should be provision  \tfor extension of time since 15 days time is too short to reply the  \tfirst notice and submitting details, documents and explanation to  \tthe issues raised in the notice.<\/span><\/p>\n<\/li>\n<li>\n<p align=\"justify\"> <span lang=\"en-US\" xml:lang=\"en-US\">In many  \tcases in order to substantiate the claim it is necessary to submit  \tvoluminous documents \/ details.  There are likely to be practical  \tdifficulties to assesses or their representatives to scan the same  \tand load on the system There may also be limit to load documents on  \tthe system. It is suggested that department should frame the system  \tin this regard and notify the same. Department should also provide  \tfacility to upload replies \/ documents through their facilitation  \tcenters, which should be set up at each office of the department. It  \tis stated that:-<\/span><\/p>\n<ol type=\"a\">\n<li>\n<p align=\"justify\"> <span lang=\"en-US\" xml:lang=\"en-US\">Proper  \t\tsystem and format for loading the documents with proper index and  \t\tpage numbers would also make easier for the concerned officers to  \t\texamine the reply and appreciate the submissions and voluminous  \t\tdocuments and details.<\/span><\/p>\n<\/li>\n<li>\n<p align=\"justify\"> <span lang=\"en-US\" xml:lang=\"en-US\">Problem  \t\tof assesses not having access to computer system or are not  \t\tcomputer savvy will also be resolved. <\/span> <\/p>\n<\/li>\n<\/ol>\n<\/li>\n<li>\n<p align=\"justify\"><span lang=\"en-US\" xml:lang=\"en-US\">It  \tis not clear for re-opening the case in terms of section 147 of the  \tAct, who will record the reasons and will issue the notice under  \tsection 148 and who will pass the order on objections filed by an  \tassessee. Jurisdiction of NeAC commences from issue of notice under  \tsection 143(2) of the Act, which will be necessary only after notice  \tunder section 148 is issued, return is filed, copy of reasons is  \tmade available to assessee and objection filed by the assessee are  \tdisposed of by passing a speaking order. <\/span> <\/p>\n<\/li>\n<li>\n<p align=\"justify\"><span lang=\"en-US\" xml:lang=\"en-US\">Section  \t132 is outside the Scheme. Further, cases assigned to Central  \tCharges are also not in the Scheme. It is therefore, Clear that  \tScheme is not applicable to search and seizure cases. In order to  \tbring more clearity in this regard it should be clarified that who  \twill conduct the search, who will  record satisfaction, who will  \tissue notice for filing return and who will issue notice for  \tassessment. How the cases will be centralized and at what stage. In  \tfact action for search should now be taken by a central wing, may be  \tInvestigation Department only and after the search case should  \tautomatically be deemed to be under the Jurisdiction of Central  \tCharge, but the issue of which Central Charge will be there, as  \tassesses located in different jurisdiction might be searched and  \twill have to be assessed together. <\/span> <\/p>\n<\/li>\n<li>\n<p align=\"justify\"><span lang=\"en-US\" xml:lang=\"en-US\">It  \talso needs to be clarified how the provisions of section 144A can be  \tinvoked by the assessee. Above section provides for reference to  \tAdditional CIT by the assessee for directions to AO. This section  \tmay not now be applicable in the cases processed under the Scheme.  \tBut notification states that Section will be applicable to  \tassessment made under the Scheme, <\/span>subject  \tto the exceptions, modifications and adaptations<span lang=\"en-US\" xml:lang=\"en-US\"> provided in the Scheme. There is no mention in the Scheme of above  \tSection. <\/span> <\/p>\n<\/li>\n<li>\n<p align=\"justify\"><span lang=\"en-US\" xml:lang=\"en-US\">Similarly  \tprocedure for applicability of provisions of section 144BA, holding  \tan arrangement as impermissible avoidance arrangement, needs to be  \tspecified. <\/span> <\/p>\n<\/li>\n<li>\n<p align=\"justify\"><span lang=\"en-US\" xml:lang=\"en-US\">It  \talso needs to be clarified that reference to Technical Unit for the  \tpurpose of determination of arm&rsquo;s length price will be deemed to  \tbe reference to Transfer Pricing Officer for all purposes under the  \tAct and report of technical unit will be considered to be order of  \tTPO and consequences will follow. Further, draft order in such a  \tcase has to be served on assessee and procedure for filing  \tobjections before DRP can be followed. <\/span> <\/p>\n<\/li>\n<li>\n<p align=\"justify\"><span lang=\"en-US\" xml:lang=\"en-US\">Process  \tof proceeding before Dispute Resolution Panel is not clear. Since  \ttransfer pricing cases, except those assigned to International Tax  \tDivision are to be done under the Scheme, procedure in this regard  \tshould be clarified and jurisdiction of DRP should also be  \tspecified.<\/span><\/p>\n<\/li>\n<li>\n<p align=\"justify\"><span lang=\"en-US\" xml:lang=\"en-US\">Who  \twill take-up the set-aside cases pursuant to order passed by ITAT,  \tHigh Court or the Supreme Court should also be clarified.<\/span><\/p>\n<\/li>\n<li>\n<p align=\"justify\"><span lang=\"en-US\" xml:lang=\"en-US\">Jurisdiction  \tof NeAC to pass the penalty orders under the Scheme should also be  \tclarified. In terms of para 6 of Notification dated 12.09.2019 read  \twith notification dated 13.08.2020 any unit can only recommend for  \tinitiating penalty proceedings for non-compliance of any notice,  \torder or communication of NeAC under the Scheme. Hence, penalty can  \tonly be levied for such default and not for any other matter. <\/span> <\/p>\n<\/li>\n<\/ol>\n<p lang=\"en-US\" xml:lang=\"en-US\"><span lang=\"en-US\" xml:lang=\"en-US\"><U><strong>Actions  to be taken by Jurisdictional Officer <\/strong><\/U><\/span> <\/p>\n<p align=\"justify\"> <span lang=\"en-US\" xml:lang=\"en-US\">Notification  dated 13.09.2019 had provided that The National e-assessment Centre  shall, after completion of assessment, transfer all the electronic  records of the case to the Assessing Officer having jurisdiction over  such case., for &ndash;<\/span><\/p>\n<p align=\"justify\"> <span lang=\"en-US\" xml:lang=\"en-US\">(a)  imposition of penalty;<\/span><\/p>\n<p align=\"justify\"> <span lang=\"en-US\" xml:lang=\"en-US\">(b)  collection and recovery of demand;<\/span><\/p>\n<p align=\"justify\"> <span lang=\"en-US\" xml:lang=\"en-US\">(c)  rectification of mistake;<\/span><\/p>\n<p align=\"justify\"> <span lang=\"en-US\" xml:lang=\"en-US\">(d) giving  effect to appellate orders;<\/span><\/p>\n<p align=\"justify\"> <span lang=\"en-US\" xml:lang=\"en-US\">(e)  submission of remand report, or any other report to be furnished, or  any representation to be made, or any record to be produced before  the Commissioner (Appeals), Appellate Tribunal or Courts, as the case  may be;<\/span><\/p>\n<p align=\"justify\"> <span lang=\"en-US\" xml:lang=\"en-US\">(f)  proposal seeking sanction for launch of prosecution and filing of  complaint before the Court;<\/span><\/p>\n<p align=\"justify\"> <span lang=\"en-US\" xml:lang=\"en-US\">Notification  dated 13.08.2020 has modified this clause and now it is provided that  the National e-assessment Centre shall, after completion of  assessment, transfer all the electronic records of the case to the  Assessing Officer having jurisdiction over the said case for such  action as may be required under the Act.<\/span><\/p>\n<p align=\"justify\"> <span lang=\"en-US\" xml:lang=\"en-US\">It appears  on the basis of above that:<\/span><\/p>\n<ul>\n<li>\n<p align=\"justify\"><span lang=\"en-US\" xml:lang=\"en-US\">All  \tthe actions to be taken under the law will be by the Jurisdictional  \tAssessing Officer after the order of assessment has been passed by  \tNeAC in the cases to be assessed under the Scheme; and <\/span> <\/p>\n<\/li>\n<li>\n<p align=\"justify\"><span lang=\"en-US\" xml:lang=\"en-US\">All  \tactions required to be taken under law will be taken in other cases  \tstarting from beginning by the Jurisdictional Assessing Officer.<\/span><\/p>\n<\/li>\n<\/ul>\n<p align=\"justify\"> <span lang=\"en-US\" xml:lang=\"en-US\">The powers  of Jurisdictional Assessing Officer are quite wide. There are,  however, certain doubts in regards to actions to be taken by the  Jurisdictional Assessing Officer and in this regard it may be stated  that:<\/span><\/p>\n<ul>\n<li>\n<p align=\"justify\"><span lang=\"en-US\" xml:lang=\"en-US\">Jurisdiction  \tto pass penalty orders under different sections need to be clarified  \tas discussed herein above.<\/span><\/p>\n<\/li>\n<li>\n<p align=\"justify\"><span lang=\"en-US\" xml:lang=\"en-US\">Once  \tthe order has been passed by NeAC on the basis of draft order  \tprepared by the Assessment unit after fully examining the issues on  \tfacts and also on law and also after having report of Verification  \tUnit or Technical unit and such order also might have been passed  \tthrough the test of Review Unit, can the Assessing Officer take a  \tview that there is a mistake on facts or on law, warranting  \trectification under section 154 of the Act. Such power to AO will  \tfrustrate whole process of Scheme.<\/span><\/p>\n<\/li>\n<li>\n<p align=\"justify\"><span lang=\"en-US\" xml:lang=\"en-US\">Similarly,  \tonce the order has been passed after the whole process provided in  \tthe Scheme, should action be taken by Commissioner under Section 263  \tof the Act?<\/span><\/p>\n<\/li>\n<li>\n<p align=\"justify\"><span lang=\"en-US\" xml:lang=\"en-US\">In  \tregards to stay of demand, once order has been passed by NeAC, will  \tAO consider contention of assessee that stay is warranted since  \tadditions are not sustainable and prima facie case is in his favour? <\/span> <\/p>\n<\/li>\n<\/ul>\n<p align=\"justify\"> <span lang=\"en-US\" xml:lang=\"en-US\"><U><strong>System   of  assessment  in  US.<\/strong><\/U><\/span><\/p>\n<ul>\n<li>\n<p align=\"justify\"> <span lang=\"en-US\" xml:lang=\"en-US\">In US tax  \treturns filed by the assesses are also examined and in a very  \tlimited number of returns, about 1%, further examination is made. On  \texamination IRS call for additional information from the tax payer  \tby mail, in person at IRS local offices or at the business location  \tof the tax payer. On gathering the additional information or going  \tthrough the audit IRS may accept the return as filed or proposed  \tadjustments to the return.<\/span><\/p>\n<\/li>\n<li>\n<p align=\"justify\"> <span lang=\"en-US\" xml:lang=\"en-US\">The system  \tis working very effectively.  It is expected that in India also the  \tsystem will work, though considering number of assesses and volume  \tinvolved it may take some time to establish the effective system. <\/span> <\/p>\n<\/li>\n<\/ul>\n<p align=\"justify\"> <span lang=\"en-US\" xml:lang=\"en-US\">In  conclusion it is stated that whole Scheme is quite effective. In  initial stage there would be certain difficulties. Over period of  time same will be resolved and system will work quite effectively. It  is also stated that professionals should not have any doubt or  reservation in respect of the scheme. They should also prepare  themselves to make effective submissions. The Scheme will be in the  interest of all.<\/span><\/p>\n<p align=\"justify\"> <U><strong>TAXPAYERS&rsquo; CHARTER<\/strong><\/U><\/p>\n<dl>\n<dd>\n<table width=\"580\" border=\"1\" bordercolor=\"#000001\" cellpadding=\"7\" cellspacing=\"0\">\n<col width=\"22\" \/>\n<col width=\"184\" \/>\n<col width=\"330\" \/>\n<tr>\n<td colspan=\"3\" width=\"564\" valign=\"top\">\n<p align=\"center\"> <strong>Commitment  \t\t\t\tof the Department<\/strong><\/p>\n<p align=\"center\">\n          <\/p>\n<\/td>\n<\/tr>\n<tr valign=\"top\">\n<td width=\"22\">\n<p align=\"justify\"> 1.<\/p>\n<p align=\"justify\">\n          <\/p>\n<\/td>\n<td width=\"184\">\n<p align=\"justify\"> Provide  \t\t\t\tfair, courteous, and reasonable treatment<\/p>\n<p align=\"justify\">\n          <\/p>\n<\/td>\n<td width=\"330\">\n<p align=\"justify\"> Provide  \t\t\t\tprompt, courteous, and professional assistance in all dealings  \t\t\t\twith the taxpayer.<\/p>\n<p align=\"justify\">\n          <\/p>\n<\/td>\n<\/tr>\n<tr valign=\"top\">\n<td width=\"22\">\n<p align=\"justify\"> 2.<\/p>\n<\/td>\n<td width=\"184\">\n<p align=\"justify\">Treat  \t\t\t\ttaxpayer as honest<\/p>\n<\/td>\n<td width=\"330\">\n<p align=\"justify\"> Treat  \t\t\t\tevery taxpayer as honest unless there is a reason to believe  \t\t\t\totherwise.<\/p>\n<p align=\"justify\">\n          <\/p>\n<\/td>\n<\/tr>\n<tr valign=\"top\">\n<td width=\"22\">\n<p align=\"justify\"> 3.<\/p>\n<\/td>\n<td width=\"184\">\n<p align=\"justify\">Provide  \t\t\t\tmechanism for appeal and review<\/p>\n<\/td>\n<td width=\"330\">\n<p align=\"justify\"> Provide  \t\t\t\tfair and impartial appeal and review mechanism.<\/p>\n<p align=\"justify\">\n          <\/p>\n<\/td>\n<\/tr>\n<tr valign=\"top\">\n<td width=\"22\">\n<p align=\"justify\"> 4.<\/p>\n<\/td>\n<td width=\"184\">\n<p align=\"justify\">Provide  \t\t\t\tcomplete and accurate information<\/p>\n<\/td>\n<td width=\"330\">\n<p align=\"justify\"> Provide  \t\t\t\taccurate information for fulfilling compliance obligations under  \t\t\t\tthe law.<\/p>\n<p align=\"justify\">\n          <\/p>\n<\/td>\n<\/tr>\n<tr valign=\"top\">\n<td width=\"22\">\n<p align=\"justify\"> 5.<\/p>\n<\/td>\n<td width=\"184\">\n<p align=\"justify\">Provide  \t\t\t\ttimely decisions<\/p>\n<\/td>\n<td width=\"330\">\n<p align=\"justify\"> Take  \t\t\t\tdecision in every income-tax proceeding within the time  \t\t\t\tprescribed under law.<\/p>\n<p align=\"justify\">\n          <\/p>\n<\/td>\n<\/tr>\n<tr valign=\"top\">\n<td width=\"22\">\n<p align=\"justify\"> 6.<\/p>\n<\/td>\n<td width=\"184\">\n<p align=\"justify\">Collect  \t\t\t\tthe correct amount of tax<\/p>\n<\/td>\n<td width=\"330\">\n<p align=\"justify\"> Collect  \t\t\t\tonly the amount due as per the law.<\/p>\n<p align=\"justify\">\n          <\/p>\n<\/td>\n<\/tr>\n<tr valign=\"top\">\n<td width=\"22\">\n<p align=\"justify\"> 7.<\/p>\n<\/td>\n<td width=\"184\">\n<p align=\"justify\"> Respect  \t\t\t\tprivacy of taxpayer<\/p>\n<p align=\"justify\">\n          <\/p>\n<\/td>\n<td width=\"330\">\n<p align=\"justify\"> Follow  \t\t\t\tdue process of law and be no more intrusive than necessary in any  \t\t\t\tinquiry, examination, or enforcement action.<\/p>\n<p align=\"justify\">\n          <\/p>\n<\/td>\n<\/tr>\n<tr valign=\"top\">\n<td width=\"22\">\n<p align=\"justify\"> 8.<\/p>\n<\/td>\n<td width=\"184\">\n<p align=\"justify\">Maintain  \t\t\t\tconfidentiality<\/p>\n<\/td>\n<td width=\"330\">\n<p align=\"justify\"> Not  \t\t\t\tdisclose any information provided by taxpayer to the department  \t\t\t\tunless authorized by law.<\/p>\n<p align=\"justify\">\n          <\/p>\n<\/td>\n<\/tr>\n<tr valign=\"top\">\n<td width=\"22\">\n<p align=\"justify\"> 9.<\/p>\n<\/td>\n<td width=\"184\">\n<p align=\"justify\">Hold  \t\t\t\tits authorities accountable<\/p>\n<\/td>\n<td width=\"330\">\n<p align=\"justify\"> Hold  \t\t\t\tits authorities accountable for their actions.<\/p>\n<p align=\"justify\">\n          <\/p>\n<\/td>\n<\/tr>\n<tr valign=\"top\">\n<td width=\"22\">\n<p align=\"justify\"> 10.<\/p>\n<\/td>\n<td width=\"184\">\n<p align=\"justify\"> Enable  \t\t\t\trepresentative of choice<\/p>\n<p align=\"justify\">\n          <\/p>\n<\/td>\n<td width=\"330\">\n<p align=\"justify\"> Allow  \t\t\t\tevery taxpayer to choose an authorized representative of his  \t\t\t\tchoice.<\/p>\n<p align=\"justify\">\n          <\/p>\n<\/td>\n<\/tr>\n<tr valign=\"top\">\n<td width=\"22\">\n<p align=\"justify\"> 11.<\/p>\n<\/td>\n<td width=\"184\">\n<p align=\"justify\">Provide  \t\t\t\tmechanism to lodge complaint<\/p>\n<\/td>\n<td width=\"330\">\n<p align=\"justify\"> Provide  \t\t\t\tmechanism for lodging a complaint and prompt disposal thereof.<\/p>\n<p align=\"justify\">\n          <\/p>\n<\/td>\n<\/tr>\n<tr valign=\"top\">\n<td width=\"22\">\n<p align=\"justify\"> 12<\/p>\n<\/td>\n<td width=\"184\">\n<p align=\"justify\">Provide  \t\t\t\ta fair &amp; just system<\/p>\n<\/td>\n<td width=\"330\">\n<p align=\"justify\"> Provide  \t\t\t\ta fair and impartial system and resolve the tax issues in a  \t\t\t\ttime-bound manner<\/p>\n<p align=\"justify\">\n          <\/p>\n<\/td>\n<\/tr>\n<tr valign=\"top\">\n<td width=\"22\">\n<p align=\"justify\"> 13.<\/p>\n<\/td>\n<td width=\"184\">\n<p align=\"justify\">Publish  \t\t\t\tservice standards and report periodically<\/p>\n<\/td>\n<td width=\"330\">\n<p align=\"justify\"> Publish  \t\t\t\tstandards for service delivery in a periodic manner.<\/p>\n<p align=\"justify\">\n          <\/p>\n<\/td>\n<\/tr>\n<tr valign=\"top\">\n<td width=\"22\">\n<p align=\"justify\"> 14.<\/p>\n<\/td>\n<td width=\"184\">\n<p align=\"justify\">Reduce  \t\t\t\tcost of compliance<\/p>\n<\/td>\n<td width=\"330\">\n<p align=\"justify\"> Duly  \t\t\t\ttake into account the cost of compliance when administering tax  \t\t\t\tlegislation.<\/p>\n<p align=\"justify\">\n          <\/p>\n<\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\" width=\"564\" valign=\"top\">\n<p align=\"center\"><strong>Expectations  \t\t\t\tfrom Tax Payer<\/strong><\/p>\n<p align=\"center\">\n          <\/p>\n<\/td>\n<\/tr>\n<tr valign=\"top\">\n<td width=\"22\">\n<p align=\"justify\">1.<\/p>\n<\/td>\n<td width=\"184\">\n<p align=\"justify\">Be  \t\t\t\thonest and compliant<\/p>\n<\/td>\n<td width=\"330\">\n<p align=\"justify\"> Expected  \t\t\t\tto honestly disclose full information and fulfil his compliance  \t\t\t\tobligations.<\/p>\n<p align=\"justify\">\n          <\/p>\n<\/td>\n<\/tr>\n<tr valign=\"top\">\n<td width=\"22\">\n<p align=\"justify\">2.<\/p>\n<\/td>\n<td width=\"184\">\n<p align=\"justify\">Be  \t\t\t\tinformed<\/p>\n<\/td>\n<td width=\"330\">\n<p align=\"justify\"> Expected  \t\t\t\tto be aware of his compliance obligations under tax law and seek  \t\t\t\thelp of department if needed. <\/p>\n<p align=\"justify\">\n          <\/p>\n<\/td>\n<\/tr>\n<tr valign=\"top\">\n<td width=\"22\">\n<p align=\"justify\">3.<\/p>\n<\/td>\n<td width=\"184\">\n<p align=\"justify\">Keep  \t\t\t\taccurate records<\/p>\n<\/td>\n<td width=\"330\">\n<p align=\"justify\"> Expected  \t\t\t\tto keep accurate records required as per law.<\/p>\n<p align=\"justify\">\n          <\/p>\n<\/td>\n<\/tr>\n<tr valign=\"top\">\n<td width=\"22\">\n<p align=\"justify\">4.<\/p>\n<\/td>\n<td width=\"184\">\n<p align=\"justify\">Know  \t\t\t\twhat the representative does on his behalf<\/p>\n<\/td>\n<td width=\"330\">\n<p align=\"justify\"> Expected  \t\t\t\tto know what information and Submissions are made by his  \t\t\t\tauthorised representative.<\/p>\n<p align=\"justify\">\n          <\/p>\n<\/td>\n<\/tr>\n<tr valign=\"top\">\n<td width=\"22\">\n<p align=\"justify\">5.<\/p>\n<\/td>\n<td width=\"184\">\n<p align=\"justify\">Respond  \t\t\t\tin time<\/p>\n<\/td>\n<td width=\"330\">\n<p align=\"justify\"> Expected  \t\t\t\tto make submissions as per tax law in timely manner.<\/p>\n<p align=\"justify\">\n          <\/p>\n<\/td>\n<\/tr>\n<tr valign=\"top\">\n<td width=\"22\">\n<p align=\"justify\">6.<\/p>\n<\/td>\n<td width=\"184\">\n<p align=\"justify\">Pay  \t\t\t\tin time<\/p>\n<\/td>\n<td width=\"330\">\n<p align=\"justify\"> Is  \t\t\t\texpected to pay amount due as per law in a timely manner.<\/p>\n<p align=\"justify\">\n          <\/p>\n<\/td>\n<\/tr>\n<\/table>\n<\/dd>\n<\/dl>\n<p align=\"justify\">In view of Taxpayer Charter notified by the government it is expected  that department will act with positive attitude and assesses will get  due respect and assessments will be finalised without prejudice.  Simultaneously, assesses have also to act honestly and as per  expectation of the department. It is hoped that over a time thing  will improve and atmosphere of trust between the assesses and  department will develop and ligation will substantially reduce. <\/p>\n<p align=\"justify\">\n<U><strong>APPEALS BEFORE  COMMISSIONER (APPEALS)<\/strong><\/U><\/p>\n<p align=\"justify\"> Provisions relating to appeals  before Commissioner (Appeals) have also been amended and it is  proposed that appeals will also be decided in faceless manner without  personal interaction. In this regard it is stated that:-<\/p>\n<ul>\n<li>\n<p align=\"justify\">Vide  \tNotification No.62\/2019 dated 12th  \tSeptember, 2020 provisions of Section 246A of the Act stands  \tmodified and it has been provided that an appeal against an  \tassessment made by the National e-assessment Centre under this  \tScheme shall lie before the Commissioner (Appeals) having  \tjurisdiction over the jurisdictional Assessing Officer and any  \treference to the Commissioner (Appeals) in any communication from  \tthe National e-assessment Centre shall mean such jurisdictional  \tCommissioner (Appeals). Accordingly, appeal needs to be filed  \tagainst the order passed by NeAC with the Commissioner (Appeals)  \thaving jurisdiction with reference to Jurisdictional Assessing  \tOfficer. <\/p>\n<\/li>\n<\/ul>\n<ul>\n<li>\n<p align=\"justify\">Section  \t250 of the Act has been amended vide Finance Act, 2020 and  \tsub-sections (6B), (6C) and (6D) have been inserted. Sub-section  \t(6B) is similar to Sub-section (3A) of section 143 and it reads as  \tunder-<\/p>\n<\/li>\n<\/ul>\n<p align=\"justify\"> &ldquo;<em>(6B) The Central  Government may make a scheme, by notification in the Official  Gazette, for the purposes of disposal of appeal by Commissioner  (Appeals), so as to impart greater efficiency, transparency and  accountability by&mdash;<\/em><\/p>\n<p align=\"justify\"><em>(a) \teliminating the  interface between the Commissioner (Appeals) and the appellant in the  course of appellate proceedings to the extent technologically  feasible;<\/em><\/p>\n<p align=\"justify\"><em>(b) \toptimising utilisation  of the resources through economies of scale and functional  specialisation;<\/em><\/p>\n<p align=\"justify\"><em>(c) \tintroducing an  appellate system with dynamic jurisdiction in which appeal shall be  disposed of by one or more Commissioner (Appeals).&rdquo; <\/em> <\/p>\n<p align=\"justify\">Vide Sub-section (6C)  government has been empowered to notify the Scheme for the purpose of  decision in appeals in terms of Sub-section (6B) without interface.   The Scheme is yet to be notified, but intention is quite evident that  appeals will be decided without interaction and there will be dynamic  jurisdiction.<\/p>\n<ul>\n<li>\n<p align=\"justify\"> It has been announced by the  \tPrime Minister that Scheme for disposal of appeals by Commissioner  \t(Appeals) in faceless manner without interaction will come in force  \tfrom 25th  \tSeptember, 2020. It is, therefore, expected that Scheme will be  \tnotified shortly. <\/p>\n<\/li>\n<\/ul>\n<table width=\"103%\" border=\"1\" cellpadding=\"5\" cellspacing=\"0\" bgcolor=\"#FFFFCC\">\n<tr>\n<td><strong>Disclaimer: <\/strong>The  contents of this document are solely for informational purpose. It does not  constitute professional advice or a formal recommendation. While due care has  been taken in preparing this document, the existence of mistakes and omissions  herein is not ruled out. Neither the author nor itatonline.org and its  affiliates accepts any liabilities for any loss or damage of any kind arising  out of any inaccurate or incomplete information in this document nor for any  actions taken in reliance thereon. No part of this document should be  distributed or copied (except for personal, non-commercial use) without  express written permission of itatonline.org<\/td>\n<\/tr>\n<\/table>\n","protected":false},"excerpt":{"rendered":"<p>Advocate V. P. Gupta has explained the scheme of faceless assessments and appeals in a precise manner. He has compared the provisions of the scheme with that prevalent in the USA and pinpointed the advantages and benefits to taxpayers. The ld. author has identified a few issues where clarifications from the Government is desired. He has also offered valuable suggestions on how the scheme can be made better<\/p>\n<div class=\"read-more\"><a href=\"https:\/\/itatonline.org\/articles_new\/scheme-for-faceless-assessments-and-appeals-analysis-thereof\/\">Read more &#8250;<\/a><\/div>\n<p><!-- end of .read-more --><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2}},"categories":[1],"tags":[],"class_list":["post-8469","post","type-post","status-publish","format-standard","hentry","category-articles"],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/articles_new\/wp-json\/wp\/v2\/posts\/8469","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/articles_new\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/articles_new\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/articles_new\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/articles_new\/wp-json\/wp\/v2\/comments?post=8469"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/articles_new\/wp-json\/wp\/v2\/posts\/8469\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/articles_new\/wp-json\/wp\/v2\/media?parent=8469"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/articles_new\/wp-json\/wp\/v2\/categories?post=8469"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/articles_new\/wp-json\/wp\/v2\/tags?post=8469"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}