Faceless Appeal Scheme proposed to be Introduced in the functioning of the Income Tax Appellate Tribunal ( ITAT) – Representations
Income Tax Appellate Tribunal Bar Association Mumbai, All India Federation of Tax Practitioners( AIFTP) Income Tax Appellate Tribunal Bar Association Ahmedabad and Income Tax Appellate Tribunal Bar Association, New Delhi, have made representation before the Honourable Ministry of Finance, Prime Minister’s Office, and Ministry of Law & Justice expressing their dissatisfaction against the proposed amendment in the Finance Bill, 2021 to implement a Faceless-Income tax Appellate Tribunal (ITAT).
According to them, the ITAT has been working effectively and efficiently for the last 80 years and there is no reason to reinvent the wheel.
There appears to be a fundamental misconception as to the proposed objective for bringing the proposed amendments
They have expressed concerns if the proposed law scheme would meet the test of constitutional validity.
They fear a miscarriage of justice, and are of the strong opinion that such a radical change should not be proposed without research and feedback from the stake holders. Few proposals have been laid down in the representation.
They strongly made an appeal to drop the idea of faceless ITAT
Alternatively the virtual hearing may be implemented only in optional basis i.e .no virtual hearing may be conducted , unless the parties to the appeal expressly desire for virtual hearing .
It is sincerely hoped that the Administration should interact with the stakeholder.
Enclosed: Copies of Representations: