Launch of Income Tax Business Application (ITBA) – Prosecution Module (Phase 2) - Income Tax - ITBA-Prosecution Instruction No. - 2

F.No.. System/lTBA/Instruction/Prosecution/2017-18 DIRECTORATE OF INCOME TAX (SYSTEM) ARA Center, Ground Floor, E-2, Jhandewalan Extension, New Delhi - 110055 ITBA-Prosecution Instruction No. - 2 To, All Principal Chief Commissioners of lncome-tax/ CCslT (By Name) All Principal Director Generals of Income-tax/ DGsIT (Inv.) (By Name) All Principal Commissioners of Income-tax/CslT/CsIT(CO) (By Name) All Principal Directors of Income-tax/DslT(Inv.) (By Name) Sub : Launch of Income Tax Business Application (ITBA) Prosecution Module (Phase 2) Sir / Madam, 1. This is in reference in the subject mentioned above Phase 1 of the Prosecution Module of ITBA was rolled out in 06.03.2011 in which lucity to invite prosecution proposal. Issue authorisation u/s 279(1) and recording Grant proceedings was provided. The functionality for Compounding Proceedings and Grant / Withdraw immunity has now been rolled out in Phase 2 with effect from 23.05.2017. 2. The Prosecution Module of ITBA can be assured by entering the following URL in the browser : The Path for entering Prosecution module is : ITBA Portal Login Modules Prosecution . 3. The following additional functionalities have been made available in Phase 2 of Prosecution Module of ITBA : (i) Compounding : a. Functionality utilise compounding proceedings on receipt at application from the assesse and passing the compounding order u/s 279(2) of the I.T. Act and 35.1121 of the WT Act has been provided in ITBA. The users for this functionality are CCIT / DGIT. (Hqrs. of CCIT/ DGIT and their staff. The user needs to state the Prosecution ID on which the compounding proceedings has to be initiated. The Prosecution ID relates to the work item for a prosecution proceeding related earlier in relating to which the assessee has filed application for compounding. If the prosecution proceedings are not initiated for that case, user can select Not Applicable and continue. The path for the initiating compounding proceedings is : Prosecution Initiate Compounding b. For a prepared on proceeding mentioned manually, the order can record the details of the said as proceedings through Manual to System option provided in the screen Initiate Prosecution Proposal . This will generate the prosecution (1) of such manual proceedings and them the user can go to Initiate Compounding screen and or are compounding proceedings. c. The user can enter the enable details of compounding application in Initiate Compounding Screen and mention. After initiating compounding procedure work item for Compounding is created. The user can go in the work item are record his decision on the application. If the application is approved, the user has to enter the Compounding Fee, Prosecution Establishment Expanses and Litigation Expenses in the relevant fields. After this be used in generate intimation letter for monitoring the assessee that his application has been approved supplied to payment of Compounding Charges specified with letter. A template for such intimation letters has been provided in the System. d. Once the assesse pays Compounding Charges, the CCIT / DGIT can generate Compounding their u/s 279(2) of the I.T. Act 351(2) of the W.T. Act. The user can shown present prosecution of the application for compounding in the Module. In this regard to both approved and prosecution order in the Module is specified in the Board instruction dated 23.12.2014 on the subject. (ii) Grant/Withdrawal of Immunity : a. A activity to grant immunity u/s 278AB(3) of the I.T. Act 356A(3) of the W.T. Act and to worth in the immunity generated earlier 279(AB(4)/(5) of the I.T. Act/ 356A(4)/(5) of the W.T. Act has been proceeded. The users for this functionality PCIT/CIT and their Hqrs officers and staff. The path for initiating immunity proceedings is Prosecution Grant Immunity b. After immunity proceedings are initiated the PCIT can go to the relevant work item and record hrs decision on the application of the assesse. The PCIT can generate order for grant of immunity or rejection of the application of the assesse depending on the decision. c. The users have also been provided a facility to withdraw immunity by passing an order u/s 278AB(5) of I.T.Act, 356A(5) of W.T. Act. The users can also withdraw the immunity by issuing letter if the immunity stands withdrawn under the provisions of section 278AB(4) of I.T. Act/356A(4) of W.T. Act. The path for the same is Prosecution Withdraw Immunity d. MIS Reports : There is applicability for viewing and generating various MIS on respect of Prosecution Module. Relevant users will be able to view various reports. The MIS is assesse through Prosecution Home Page. The Path for viewing MIS is : Prosecution MIS Reports . 4. Relevant users will used their individual name based department email IDs and RSA tokens. The username and passwords are communicated on their respective email ID. The login to the system will be through the username and password (sent on individual email IDs alongwith the RSA token over the Tax net nodes. Users are advised to contact their Helpdesk RCC Admin for name based department email ID. 5. Users on Windows AP system are advised to download the Chrome (version 43) or Firefox(version 36) browser (if unavailable) from ITBA Portal Download Pre-Requisites to access the new ITBA application. 6. Training material including user manual help content and frequently asked questions (FAQs) are available on the Prosecution Module Home Page and an ITBA Portal Online Training on ITBA. Users can refer these in case of any issues. 7. Users are advised to contact helpdesk in case of any issues in respect of the ITBA. a. URL of helpdesk - http://itbahelpdesk.incometax.net b. Help desk number - 0120-2811209 c. Email ID [email protected] d. Help desk Timings - 8.30 A.M. - 7.30 P.M. (Monday to Friday) Yours faithfully, (Ramesh Krishnamurthi) Addl.DGIT(S)-III, New Delhi