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TMI BlogLaunch of Remand Report functionality in Appeal module of Income Tax Business Application (ITBA)X X X X Extracts X X X X X X X X Extracts X X X X ..... e path for Appeal module is: ITBA Portal → Login →Modules →Appeal The Remand Report functionality available in ITBA - Appeal module can be accessed by the CIT(A), Assessing Officer and the Range Head. User wise functions in respect of a Remand report are discussed as follows: A. CIT(A) - CIT(A) will have facility to call for remand report from the AO having jurisdiction over the PAN/TAN in consideration. The path for the accessing Remand Report functionality in Appeal module is through the worklist on clicking the specific Appeal work item: ♦ Appeal Worklist → First Appeal Proceedings → Initiate Other Actions → Remand Report (i) After CIT (A) clicks on the above mentioned link Remand Report screen is displayed with prefilled details of the case in appeal. (ii) CIT (A) should enter the points of examination and compliance date by which Remand Report is to be submitted . On submit, a work item will be created in the work list of Jurisdictional AO (based on PAN) for submitting the remand report. B. CIT(A) can also access the Remand Report Function by using the following alternate path: Menu → Remand Report The following steps have t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Click the subject Request for Remand Report. (iv) Click Remand Report to view the report as submitted by the AO. (v) Enter remarks and click Action Taken; then the Remand Report workitem and pendency will be closed. Note: Pendency of a Remand report will not block disposal of an appeal by the CIT(A). If for some reason, the remand report is inordinately delayed, CIT (A) would still be able to proceed to dispose of such appeal. 3. MIS and Dashboard - A. MIS: There shall be a facility for viewing and generating MIS in respect of the remand report functionality. The MIS is accessible through Appeal Home Page. The CIT (A), AO and Range can view and generate MIS. The path for the same is Appeal Home Page → MIS Reports B. Dashboard: The dashboard for remand report is accessible through Appeal Home Page. The PCCIT/CCIT, PCIT/CIT, CIT (A), AO and Range have facility to view the dashboard. The path for the same is Appeal Home Page → MIS Reports → Dashboard 4. Appeal Transfer Functionality by CIT (A) directly (available from 20-12-2016) The existing functionality to Assign Appeals is available to Principal CCIT, Principal CCIT (International Taxation and Transfe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1) in the group will be displayed. The user can delete any case before proceeding to generate order or letter. The draft count displayed on the screen shows the number of draft order being created and saved by main user or their HQ/Staff. After selecting the Batch No. user can click on Proceed to Generate Transfer Order or Transfer Letter. Note: At the time of order creation Ten batches at a time can be selected for passing order (i.e., Maximum 100 appeals cases). Screen 2: Build Transfer List Generate Transfer Order/Letter (for Transfer done by CIT(A)) On clicking proceed button generate order or letter screen will be opened based on user role. The user will enter the text of order or letter before generating letter or order. The user can preview the draft order by clicking preview button or can also save draft by clicking save draft. For generating the order or letter the main user will click on Generate button Screen 3: Generate Order/Letter Once the order is generated, pendency is created for Source CIT(A) for transferring physical records. Source CIT(A) will enter the date of sending the physical document and mark the physical documents sent. On submission, workitem wil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y screen in such cases where entry or disposal is/will be in the system. v. However, if CIT (A) has not entered/uploaded the appeal in ITBA till date or till a particular month but has also disposed off such appeals outside the system, then a. CIT (A) can now either enter all appeal in the system and also dispose off in the system as mentioned in (iii) and (iv) above OR b. CIT (A) can use the functionality of the MDR data entry screen to capture only such number of appeal in appropriate baskets that were not entered/uploaded the appeal in ITBA till date but have also disposed off such appeals outside the system (same number will be added to pendency and same will be entered as disposed off). This functionality is ONLY to synchronize the manually reported MDR with system reported MDR as an one-off measure to synchronize with the opening balance as on 01.04.2016. c. It is again reiterated that if pendency is already entered in the system then this mdr data entry screen should not be used to show disposal. Pendency has to be cleared only by entering disposal in worklist (refer iv for simplification in uploading disposal) d. If pendency in system is closed by uploading disp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... generate appeal transfer order as illustrated below:. Screen 1: Appeal Transfer Screen 2: Create Appeal Transfer Order Screen 3: Generate Order Once the order is generated, a pendency is created for Source CIT(A). Source CIT(A) will enter the date of sending the physical document and mark the physical documents sent. On submission, workitem will be created for Destination CIT(A). Destination CIT(A) will the enter the date of Receipt and mark the physical documents received and close the workitem by clicking Action Taken. Note: Transfer functionality can also be used in bulk. The user can select the basket or other criteria specified for selecting the appeals. A maximum of ten cases can be selected for one Batch. User can create multiple batches. At the time of order creation Ten batches at a time can be selected for passing order (i.e., Maximum 100 appeals). 5. Issues in assignment of Basket to Appeals The basket in e-appeals and paper appeals is determined based on the basket rules given in Central Action Plan. It is basically dependent on the disputed demand or disputed addition/disallowance along with appeal filing date. If the figure of disputed demand is wrongly entere ..... X X X X Extracts X X X X X X X X Extracts X X X X
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