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TMI BlogConduct of Assessment Proceedings electronically in time-barring scrutiny cases- Order u/s 119 of the Income-tax Act, 1961X X X X Extracts X X X X X X X X Extracts X X X X ..... usiness Application (ITBA) project which provides an integrated platform to conduct various taxproceedings electronically through the 'e-Proceeding' facility available on it. As a digital platform for conduct of scrutiny assessment proceedings in an end to end manner is now available, CBDT has decided to utilize it in a widespread manner for conduct of proceedings in scrutiny cases. This Order covers various aspects of conducting scrutiny assessments electronically in cases which are getting barred by limitation during the financial year 2017-2018. 2. Assessment proceedings in following time-barring scrutiny cases, pending as on October, 2017 where hearing have not been completed, would be carried out through the 'e-Proceedi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e this option is exercised by the assesse within the stipulated time-frame all further proceedings in that case would be carried out through 'e-Proceeding'. In cases where department has issued letters seeking consent of the assessee, further manual proceedings shall be kept on hold till the assessee has given his response in the matter or till 15th October, whichever is earlier. A brief note on salient features of 'e-Proceeding' which would be appended to the above mentioned communications for information of the assessees is enclosed at annexure-C. 3. In time-barring scrutiny assessments under e-Proceeding', the concerned assessees can voluntarily opt out from 'e-Proceeding' at a subsequent stage under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tions: The manual issue and service of departmental communications should be invoked only where for any reason it was not possible to get the communication served electronically under intimation (giving reasons) to the Range Head in ITBA. 5.4 Time for compliance: Online submissions may be filed till the office hours on the date stipulated for compliance. 5.5 Availability of facility for electronic submission of documents in time barring situation or where case has been finally heard by the Assessing Officer: The facility for electronic submission of documents through 'e-proceeding' shall be automatically closed seven days before the time barring date. In other situations, upon completion of proceedings, before passing t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... note sheet of subsequent proceedings through e-Proceeding' shall be maintained electronically. Where records of a case under 'E-Proceeding' are required to be produced in Appellate proceedings, before C AG Audit etc., two separate records i.e. Manual-Part A (if available) Electronic-Part B (printout copies) may be produced. 6. This may be brought to the notice of all for necessary compliance. 7. Hindi version to follow. (Rohit Garg) Director (ITA.II), CBDT (F.NO. 225/157/2017-ITA.II) Annexure-A PAN No . Dated . .. To Dear Taxpayer, Subject: Migration of ongoing scrutiny proceedings from 'e-mail based communication' to 'e-Proceeding' on Income- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Annexure-B PAN No . Dated. . To Dear Taxpayer, Subject: Conduct of ongoing 'Limited Scrutiny' assessment proceeding for Assessment Year Electronically-exercise of option-regd.- Greetings from the Income-tax Department. We thank you for your co-operation and look forward to bring a significant change in your interface with the Department. 2. Towards this end, as a part of Government's initiative towards E-governance, from this financial year, Income-tax Department has decided to suitably use digital platform for conduct of scrutiny assessment proceedings in a widespread manner. In this regard, with reference to the pending 'Limited Scrutiny' proceedings in you ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... artment and assessee, through electronic means, without the necessity to visit Income-tax Office for conduct of assessment proceedings. This taxpayer friendly measure would substantially reduce the compliance burden for the assessee. In assessment proceeding, te-Proceeding' would enable seamless flow of Letter(s)/Notice(s), Questionnaire(s), Order(s) etc. from Assessing Officer to the account of the concerned assessee in 'e-Filing' website. On receipt of Departmental communication, assessee would be able to submit the response along with attachments by uploading the same, on 'e-Filing' portal. The response submitted by the assessee would be viewed by the Assessing Officer electronically in Income Tax Business Applicat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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