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TMI BlogRevised Instruction for constitution and functioning of 'Local Committees to deal with Taxpayers' Grievances from High-Pitched Scrutiny Assessment'X X X X Extracts X X X X X X X X Extracts X X X X ..... nizational set-up subsequent to launch of Faceless Assessment regime, the CBDT, in exercise of its powers under section 119 of the Income-tax Act,1961 (`the Act') and in supersession of its earlier Instruction No. 17/2015 dated 09.11.2015, hereby issues the following instructions regarding constitution and functioning of `Local Committees to deal with Taxpayers' Grievances from High-Pitched Scrutiny Assessment': A. Constitution of Local Committees: (i) Local Committees to deal with Taxpayers' Grievances from High-Pitched Scrutiny Assessment (`Local Committees') are required to be constituted in each Pr.CCIT region across the country including the Pr.CCIT(Exemption) and Pr.CCIT(International Taxation). (a) The Local Committee shall consist of 3 members of Pr.CIT/CIT rank. To have a perspective of processes involved in Faceless Assessment process, Local Committees so constituted in each Pr. CCIT region and Pr.CCIT(Exemption) shall have one Pr.CIT (AU) of the region. The Local Committee constituted under the Pr.CCIT(International Taxation) need not have a Pr.CIT(AU) as a member, as the assessments under the International Taxation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s on grievance petitions: (i) A grievance petition received by the Local Committee would be acknowledged. A separate record would be maintained for dealing with such petitions by the Member-Secretary. (ii) Member - Secretary on receipt of taxpayers' grievances of High-Pitched Assessment, will forward the same to the Chairman and Members of the Local Committee within three days of receipt of the grievance. (iii) The grievance petition received by Local Committee would be examined by it to ascertain whether there is a prima-facie case of High-Pitched Assessment, non-observance of principles of natural justice, non-application of mind or gross negligence of Assessing Officer/Assessment Unit. (iv) The Local Committee may call for the relevant assessment records to peruse from the Jurisdictional Pr.CIT concerned. (v) The Local Committee may seek inputs from the Directorate of Systems (ITBA/e-filing/CPC-ITR, CPC-TDS, etc.), on Systems-related issues emanating from the grievance/matter under consideration, if considered necessary. (vi) Local Committee would ascertain whether the addition(s) made in assessment order is/are not backed by any sou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onth following the quarter ended. 3. The purpose of constitution of Local Committees is to effectively and efficiently deal with the genuine grievances of taxpayers and help in supporting an environment where assessment orders are passed in a fair and reasonable manner. It is to be noted that Local Committees cannot be treated as an alternative forum to dispute resolution/appellate proceedings. 4. It is emphasized that the task of constitution of Local Committees as per this Instruction be finalized within 15 days of issue of this Instruction or 30.04.2022 , whichever is later, and compliance report may be sent by the Jurisdictional Pr. CCsIT/Pr. CCIT (Intl.Tax.)/ Pr.CCIT(Exemptions) to their respective Zonal Members with a copy to Member (IT R), CBDT. 5. This issues with the approval of Chairman, CBDT. Enclosure: As above (Ravinder Maini) (Director) (ITA-II), CBDT. Annexure Quarterly Report on functioning of Local Committees to deal with taxpayers grievances from High-Pitched Scrutiny Assessments Date : Quarter 1/2/3/4, Year____ Number of grievances brought forward by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anism to quickly resolve the taxpayers' grievances arising on account of high-pitched and unreasonable additions made by the Assessing Officers. CBDT has decided that following measures may be taken in the field formation for handling taxpayers' grievances arising from high-pitched scrutiny assessment orders - i) Local Committees to deal with Taxpayers Grievances from high-pitched scrutiny assessment ( Local Committee') are required to be constituted in each Pr. CCIT region across the country. Ideally, the Local Committee may consist of three members of Pr. CIT/CIT rank. The members can be selected from the pool of officers posted as Pr. CsIT, CIT (Judicial) and CsIT (DR), ITAT at the station where the Headquarters of the respective Pr. CCIT is located. The Addl. CIT (Headquarters), to such Pr. CCIT would act as a Member Secretary to the Local Committee. The senior most Member would be designated as the Chairman of the Committee. ii) The Local Committees so constituted would deal with the grievance petitions related to high-pitched scrutiny assessments completed within the Jurisdiction of the respective Pr. CCIT. These Committees would also handle the gr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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