The tax department is moving towards the digital
future. This seemingly right as technology is an enabler if used in the right
manner. However, in our context there is a threat of the taxpayer having to
face multiple bureaucratic hurdles. The move toward a digital system will
result in the need navigate three levels of authorities in the form of Central
Processing Center (CPC), National E–assessment and local tax offices. It
is highly likely that the tax payer will be burdened in the future with this
quagmire of multiple agency coordination and face a harrowing situation.
Tax officer are seemingly under the pressure to meet tax
collection targets despite this being a wrong driver to ensure compliance. In the
existing assessment process, tax payers are jeopardized despite cooperating and
attending personal hearing, providing all the required information and documentation.
The new digital assessment is only going to worsen this situation.
To support my view, I am furnishing a few facts:
The
service of notice in E-mail mode may be made after office hours or even
just before the weekend. This pressurizes the tax payer as in the normal
course they may see the message on the subsequent working day or Monday. It is
highly likely that mass emails may be consigned to the junk folder making the
taxpayer unaware of the notice. Further,
even if the tax department posts the notice in the e–portal of the taxpayer it
is deemed to be a valid mode of communication. As per this new law, taxpayer is
expected to check their tax portal daily and check if there are any notices
from the tax department.
The
burden of proof of any claim has always rested solely on the taxpayer. Under
these changes there are no clear guidelines regarding the submission of such
information to support their stand.
Under
e-assessment the reply of notice should be provided within 15 to30 day
of receipt of notice. In case the taxpayer is unable to do that, the department
removes the option of reply from the portal resulting in the taxpayer being unable
to submit their reply after the due date as prescribed in the notice. Hence,
in the new digital age, there is no scope of any adjournment open to the
taxpayer. Thus, the fundamental rights of taxpayer and natural justice
are violated as he is not providing with opportunity to respond.
In
today’s digital age, the tax department is the owner of a huge amount of
information, which is being used prejudice the interest of the taxpayer.
The hapless taxpayer is unaware of the sources of information used against him.
There
is also a violation of law by these digital agencies. The purpose
of the summary assessment as per law is to verify the numeric accuracy of the
return of Income filed and to report the discrepancy if any. However, the
intimation order passed by CPC nowadays are beyond this, which is a clear violation
of the law.
The
scheme of E-assessment is a back and forth process and not seamless as
the taxpayer are used to in the face to face assessment process.
In
case taxpayer is not able to understand the question asked under the E-assessment
process, then there is no scope to obtain any clarification. Further, the
taxpayer is expected to submit the reply in such a way that the tax department
can understand the same without any assistance.
At
present, there is no cordial working relation between the above-mentioned
branches of the tax department. They often just pass the blame to each other in
case the taxpayer raises any concern or grievance.
These few instances explain how tax-payer is set to
face more harassment under the e-assessment process. Quite naturally, this will
increase litigation. The government should work to create friendly
policies and make taxpayer feel that he is a partner in the nations progress.
The tax payer must not be subject to further harassment by the introduction of
ill-conceived and illogical policies.
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