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The idea of bringing faceless assessment is to increase ease of doing business. In upholding the constitutional validity of section 144B scheme and procedure the Allahabad High Court in (2023] 451 ITR 521 (All) held that it is the duty of the CBDT to remove flaws on technical issues and bring in checks and balances to ease the process of faceless assessment.

Often orders are passed without considering applications, submissions of the taxpayer for technical flaws and therefore those actions are liable to questioning in appeal for failure to adhere to the economic policy of GOI of “ease of doing business” drawing reference to this decision. 

For instance in the present era there is no back and forth way to the taxpayer who having made a request/application for adjournment to the NFAC could view the date and time of forwarding of such application to AU and its adjudication. 

Assessment is no business deal but a strict process by which it is desirable to compute the correct income and taxes of the taxpayer as per law but only and only after hearing the taxpayer too to his satisfaction. 

Given that the faceless scheme is a new experience to everyone it is desirable that after every order of assessment passed the national faceless assessment centre should obtain a feedback/satisfaction from the taxpayer on the following parameters:

A. Whether AU has considered all the evidences furnished by the taxpayer 

B. Whether adequate time and opportunity is afforded by the AU

C. Whether AU has provided personal hearing 

D. Whether the taxpayer experienced any technical issues during e-proceedings 

Based on the feedback necessary checks and balances may incorporated for efficient working. 

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