Scrutiny Assessment only through E-Proceeding facility

Scrutiny Assessment only through E-Proceeding facility

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Scrutiny Assessment only through E-Proceeding facility CBDT has vide Instruction No. 03 dated 20th August 2018 directs that In all cases (subject to

Scrutiny Assessment only through E-Proceeding facility

CBDT has vide Instruction No. 03 dated 20th August 2018 directs that In all cases (subject to exceptions provided), where assessment is required to be framed under section 143(3) of the Act during the year 2018-19, assessment proceedings shall be conducted electronically through the 'E-Proceeding' facility.
Instruction No. 03/2018
Government of India
Ministry of Finance
Department of Revenue (CBDT)
North Block, New Delhi, the 20th of August, 2018

Subject: Conduct of assessment proceedings through E-Proceedings facility during 2018-19-regd.

It has been a constant endeavour of the Central Board of Direct Taxes (the Board) to reduce human interface in scrutiny assessment proceedings through the use of Information Technology. In 2015, on a voluntary basis, a pilot project for purposes of the conduct of scrutiny assessment proceedings In five metros through the 'e­mail based assessment' was introduced, which was extended to two more metros in 2016 In addition, in 2016, while issuing notices in scrutiny cases under section 143(2) of the Income-tax Act, 1961 (Act), an option for the conduct of assessment proceedings through the 'e-mail based assessment' was given to all assessees of these seven metros

2. In a significant step, In 2017, the Income-tax Department developed an Integrated platform i.e. Income Tax Business Application (ITBA) for the electronic conduct of various functions/proceedings including assessments. This is integrated with the 'E-filing' portal which Is used by the assessee to electronically communicate with the Income-tax Department.

During the course of the assessment proceeding, the Assessing Officer is required to send communications through the 'Assessment Module' of RBA which is delivered in the 'E-filing' account of the concerned assessee Upon receipt of departmental communication, the assessee is able to submit the response along with the attachments by uploading the same through his 'E-filing' account on the 'E-filing' portal (www.incometaxindiaefiling.gov.in). The response submitted by the assessee is viewed by the Assessing Officer electronically in ITBA. This communication of data and documents between the Income-tax Department and assessee through electronic mode is termed 'E-Proceeding'.

3. Consequently, vide Instruction No. 8/2017 dated 29.09.2017, on an optional basis for the assessees, besides the scrutiny cases at seven metro charges already under 'e-mail based assessment', the scope of E-Assessment through 'E-Proceeding' was further extended to pending time-barring limited scrutiny cases at those stations where Principal Commissioner of Income-tax was headquartered.

Further, In 2017, while issuing notices for scrutiny under section 143(2) of the Act, it was provided that assessment proceedings would be conducted electronically through the 'E-Proceeding' facility. Thereafter, vide Instruction No. 1/2018 dated 12.02.2018. Board has further widened the scope of 'E-Proceeding' for the conduct of assessment proceedings.

4. In partial modification of Instruction No. 1/2018 dated 12.02.2018 and In accordance with the provision of section 2(23C) of the Act, the Board hereby directs that In all cases (subject to exceptions in para below), where assessment is required to be framed under section 143(3) of the Act during the year 2018-19, assessment proceedings shall be conducted electronically through the 'E-Proceeding' facility. Consequentially. assessees would now be required to produce/cause to produce their response/evidence to any notice/communication/show-cause issued by the Assessing Officer electronically (unless specified otherwise) through their 'E-filing' account on the 'E-filing' portal. For smooth conduct of assessment proceedings through E-Proceeding', it is imperative that the requisition of information In cases under 'E-Proceeding' should be concise and sought with due diligence after careful scrutiny of case records.

5. In the following cases where assessment Is required to be framed during the year 2018-19, 'E-Proceeding' shall not be mandatory:
  • i. where assessment is to be framed under sections) 153A, 153C, 147 and 144 of the Act;
  • ii. In set-aside assessments;
  • iii. assessments being framed in non-PAN Cases;
  • iv. cases, where the income-tax return was filled In paper mode and the concerned assessee, does not yet have an E-filing account;
  • v. in all cases at stations connected through the VSAT or with a limited capacity of bandwidth (list of such stations shall be specified by the Pr. DGIT (System));
  • vi. In cases under para 4 above, where substantial hearing had already taken place In the conventional mode prior to Issue of instruction No. 1/2018 dated 12.02.2018. The assessing Officer may complete such cases with prior administrative approval of the concerned Pr. CIT/CIT;
  • vii. in cases covered under para 4 above where the jurisdictional Pr CIT/CIT, in exceptional circumstances such as complexities of the case or administrative difficulties In the conduct of assessment through 'E-Proceeding', has permitted the conduct of assessment proceedings through the conventional mode.
However, in these cases, as far as feasible, the Assessing Officer should generate all departmental communications and notices through the ITBA. Further, in these cases, the earlier existing mode of service of notice should be utilized by the Assessing Officer only when it Is not possible to serve the communication electronically in the 'E-filing' account of the concerned assessee.

6. In cases where assessment proceedings are being carried out through the 'E-Proceeding' as per para 4 above, personal hearing/attendance may take place in the following situation(s):
  • i. where books of accounts have to be examined;
  • ii. where the Assessing Officer Invokes provisions of section 131 of the Act;
  • iii. where examination of a witness is required to be made by the concerned assessee or the Department;
  • iv. where show-cause notice contemplating any adverse view is issued by the Assessing Officer and assessee requests through their 'E-filing. account for a personal hearing to explain the matter.
  • However, details have to be uploaded on ITBA subsequently.
7. This may be brought to the notice of all concerned for immediate compliance.

(Rohit Garg)
Director (ITA.II), CBDT
(F. No. 2.25/249/2018–ITA.II)
Scrutiny Assessment only through E-Proceeding facility, Scrutiny Assessment only through E-Proceeding facility

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Saral Tax India | सरल टैक्स इंडिया: Scrutiny Assessment only through E-Proceeding facility
Scrutiny Assessment only through E-Proceeding facility
Scrutiny Assessment only through E-Proceeding facility CBDT has vide Instruction No. 03 dated 20th August 2018 directs that In all cases (subject to
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