The Union Budget 2021 presented by Finance Minister Nirmala Sitharaman has proposed the Faceless Income Tax Appellate Tribunal ( ITAT ).
The Finance Minister said that, for ease of compliance and to reduce discretion, we are committed to make the taxation processes faceless. The Government has already introduced faceless assessment and appeal this year.
The Finance Minister also said that, the next level of income tax appeal is the Income Tax Appellate Tribunal.
Nirmala Sitharaman now propose to make this Tribunal faceless. We shall establish a National Faceless Income Tax Appellate Tribunal Centre. All communication between the Tribunal and the appellant shall be electronic. Where personal hearing is needed, it shall be done through video-conferencing.
India’s Income Tax Appellate Tribunal (ITAT) was set up on 25 January 1941, and it was the first experiment in tribalization in the history of India. It is a second appellate authority under the direct taxes and the first independent forum in its appellate hierarchy. The orders passed by the ITAT can be subjected to appellate challenge, on substantial questions of law, before the respective High Court.
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