TaxTMI 
TaxTMI 
TaxTMI 
Revised Instruction for constitution and functioning of 'Local Committees to deal with Taxpayers' Grievances from High-Pitched Scrutiny Assessment'
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....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 charges are outside the purview of Faceless Assessment regime. (b) The other members may be ....
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....g 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 sound reason or logic, the provisions of law have grossly been misinterpreted or obvious and well-established facts on records have outrightly been ignored. The Committee would also take into co....
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....n 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 Local Committees from the last quarter Number of grievances received by Local Committee during the quarter Number of grievances disposed by the Local Committee during the quarter Number of grievances pending with the Local Committee at the end of the quarter [(1+2)-3] Number grievances where assessment f....
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.... 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 grievances pertaining to Central Charges located under the territorial jurisdiction of the Pr. CCIT concerned. iii) Similar committees would also be setup in the charges of Pr. CCIT (Intl. Tax.) and CCIT (Exemptions). In these committees, the Officers working as CsIT (International Taxation/ Transfer Pricing) and CsIT (Exemptions) respectively could be selected as Members. The Addl. CIT (Headquarters) to Pr. CCIT (Intl Tax.)/CCIT (Exemptions) would act as a Member Secretary to these Local Committees. iv) The Committees may co-opt other members, if necessary. v) A grievance petition received by the Local Committee would be immediately acknowledged and separate record would be maintained for dealing with such petitions. vi) It shall be the endeavor of the Local Committee to dispose of each grievance petition within two months from the end of the month in which such Grievance Petition is received by it. vii) The grievance petition received by the Local Committee would be examined by it to ascertain whe....