E-Assessment or E- Harassment

It is good that our Country is approaching towards digital economy. It is simply need of the hour. But question remains whether our infrastructural developed to support this kind of digital advancement in every aspect of the economy. Unfortunately answer is No.

The reason behind this article is one of our client received an Intimation u/s 245 showing adjustment of refund due against demand of earlier assessment years. As per their Intimation demand arises due to not allowing losses for two assessment years as Return of Income are not filed in time as per their records. Wonder is further. Date of filing Return of Income is blank in the Intimation.

Without mentioning the date of filing of Return of Income in the said Intimation and only putting due dates for filing Return of Income, how the department issues such kind of Intimations. In this case for two assessment years we filed the Return of Income physically within due dates. It means even though they had records with them why they have not updated into the system. Without updating into the system they just sent Intimation.

In another case under same section i.e. Section 245 Intimation was issued for adjustment of refund due against demand of earlier assessment year for the reason that as per their records tax is payable although assessee paid self assessment tax before filing of Return of Income and details of the same were correctly mentioned. In this case also records were not updated into the system.

For them it is just Intimation. But whether they know, what kind of situation a common man face when he receives such type of ridiculous Intimations. True taxpayer is really harassed emotionally. He has no option but to hire a consultant to response to such kind of foolish Intimations. It increases cost as well but more importantly face unnecessary stress. It is really unfortunate to see when assessee is Senior Citizen.

Faceless assessment is really a good initiative to curb corruption. But to successful it requires complete co-ordination among all the Government departments. Before sending any Intimation and or Notice to the assessee, the authority sending such Intimation and or Notice should take proper care and should be accountable and responsible for any incorrect or wrong Intimation and or Notice.

So it is good to be digital but first work on and make efficient infrastructure to avoid such kind of unnecessary stress on True Taxpayer in future.

Have a Stress free E-Assessment in near future !!

You can reach to me at rohanrp1983@gmail.com