ANALYSING NEMO DEBET ESSE JUDEX IN PROPRIA CAUSA” UNDER FACELESS ASSESSMENT

Authors:

Mr. Pankaj Agarwal, Dr. Apoorva Dixit

Keywords:

DEBET, ESSE, JUDEX, PROPRIA CAUSA

Abstract:

The government of India implemented the faceless assessment scheme, 2019 (faceless assessments) in September, 2019 with the goal of making the tax system "seamless, faceless, and painless." The government of India implemented the faceless assessment process in order to decrease physical interaction between tax officers and taxpayers while also avoiding complexity and time restrictions. The government's goal is to establish a transparent and efficient tax system in the country, as well as to decrease the burden on taxpayers by streamlining compliance processes. This system calls for all assessment processes between tax authorities and taxpayers to be conducted online. The taxpayer is obliged to submit all documentation electronically. These documents and information are reviewed by tax officials, who then electronically transmit the assessment order. However, the faceless assessment scheme has several advantages and disadvantages. It has an effect on the economy, which is described more in this page. India is well-known for its e-governance initiatives, one of which is faceless assessment. All of these steps were taken to improve efficiency, transparency, and accountability by (a) eliminating the human interface between taxpayers and tax officers; (b) optimising resource utilisation through economies of scale and functional specialisation; and (c) introducing a team-based assessment with dynamic jurisdiction. Currently, all income tax assessments are conducted in a faceless manner [with the exception of (a) assessment orders in cases assigned to central charges and (b) assessment orders in cases assigned to international tax charges]. The government established several entities to carry out faceless assessments, including the National Faceless Assessment Centre (NFAC), regional faceless assessment centres, assessment units, verification units, technical units, and review units.1

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