In this deliberation my view or proposals might be appeared to be absurd and preposterous but my view is purely personal in nature being born out of bitter and most unpalatable experience with the consecutive income tax portals particularly the subsequent one not only by me but of entire tax fraternity to such serious extent that our Honble Finance minister had to personally interfere to address the numerous glitches in the new income tax portal which is not only the only departmental portal of but the central portal of financial world both of domestic and external world. My view has emanated from the practical and most successful adoption of digital mode by the another wing of income tax Honble ITAT which has own portal cum notice board long ago wherefrom practitioners become aware about their listing of cases filed but also the various developments of ITAT. But after listing of cases rest of the proceeding is conducted by email and through virtual hearing so successfully by the worlds largest court that it latter on being emulated even by High courts, Supreme court and other tribunals of national importance. Now what is the functional system of ITAT? After posting he listed case on its portal with meeting no and id of respective benches it facilitates practitioners to file every documents though the official email and hearings are taken out in virtual modes without any glitches for last two years. In fact it has shown a new way of successful e governance. Take another instance of CGST department which like ITAT is most successfully employing both email and virtual mode. Both institutions have shown how efficient the email and virtual mode than the physical mode.
Deriving my practical experience being a senior advocate of ITAT nearly of two decades in a row my humble suggestion to the CBDT to use the portal only for purpose of notifications, circulars and for any other information to the stake holders but facilitate the assesses and other stake holders in direct taxation to file every documents including return of income and assessment, appeal documents through the specified official email after downloading the all relevant forms from CBDT portal and conduction of all assessment, any hearings including of first appeal through virtual mode emulating the ITAT role model. Moreover one thing is undeniable that there is no alternative of google search and email in digital world and for that reason income tax department is using both portal of assessee as well as email mode I equal hands which clearly support my view apart from another emerging fact that faceless assessment, penalty and appeal proceedings are gradually mired in numerous litigations which present government wants to avoid, for perpetuating injustice as well as rendering local ITOs toothless thus allowing many assesses to hide huge black and unaccounted money de to piecemeal assessment by NEAC. This will aggravate the black money problem more and bourgeoning income inequalities in india. So CBDT must give a second thought to these issues before things gone out of hand.
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