TaxTMI 
TaxTMI 
Conduct of Assessment Proceedings electronically in time-barring scrutiny cases- Order u/s 119 of the Income-tax Act, 1961
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.... through the Income-Tax Business 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 o....
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....; account is 15th October, 2017. Once 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-Proc....
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....ed manually only in exceptional situations: 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 c....
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....eated as part of the assessment record. In these cases case-records as well as 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....
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....t in (www.incometaxindiaefiling.gov.in). Enclosure: as above Yours faithfully (Name & designation of Assessing Officer) (E-mail ID) 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 dec....
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....ceeding' • As part of e-governance initiative to facilitate conduct of assessment proceedings electronically, Income-tax Department has launched 'e-Proceeding' facility. It is a simple way of communication between the Department 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 commu....