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CBDT Directive Reg Early Completion Of Pending Time Barring Scrutiny Assessments

Shri Aditya Vikram, Member of the CBDT, has issued a directive dated 29th November 2018 to the Pr CsIT stating that a large number of time barring scrutiny assessments are pending for completion. The pendency is as much as 85% in some regions. Clear-cut instructions have been issued to emphasize timely review of pendency by all supervisory officers and strict enforcement of directions to Assessing Officers for early completion of time-barring scrutiny cases would avoid last minute rush and anxiety

GOVERNMENT OF INDIA

Ministry of Finance /Department of Revenue

Central Board of Direct Taxes
North Block, New Delhi-110001

Tele: 011-23092831 Fax : 011-23093985

ADITYA VIKRAM, IRS MEMBER, CBDT &
Special Secretary to the Government of India

D.O. F.No. 225/410/2018/ITA.11

Dated the 29th of November, 2018

My Dear Principal Chief-Commissioner

Subject: Early completion of pending time barring scrutiny assessments-reg.

I understand that a large number of time barring scrutiny assessments are pending for completion by the Assessing Officers and in some of the regions, pendency as on date is more than 85% of the total number of scrutiny assessment cases.

In case if most of the pending assessments are pushed to the last fortnight of December, 2018, it would put an enormous strain on the ITBA system. It is reported that in cases where additions are being made, the Assessing Officers are encountering problems in tax calculations on ITBA mainly due to entry of faulty data at their end. This is giving rise to a large number of tickets related to tax calculation.

Though these tickets are being resolved by the Systems Directorate, it involves a time lag of at least 2-3 days. It is apprehended that if a large number of time barring E-assessment related tickets are raised in the last few days of December, 2018, it is quite possible that many of these tickets might remain unresolved on the time barring date.

Therefore, Assessing Officers should be suitably advised to enter the details of proposed additions on ITBA and complete the draft tax computation process at the earliest. This will enable the Assessing Officers to identify difficulties or errors in data entry so that they can take the assistance of the helpdesk at an early stage itself. Timely correction and guidance will then ensure that the process is error-free at the time of the final order generation in ITBA. It is suggested that body of the order can also be parallelly finalized. Accordingly, all Assessing Officers should be directed to do a dry-run of the Income and Tax computation process by 7th December 2018.

The Systems Directorate will shortly upload a video explaining the process. Further, Assessing Officers should be sensitized to that fact that they should stagger their E-assessment related workload so that all assessments get uploaded by 25th of December, 2018 and no ticket is raised after the said date.

I may take this opportunity to emphasize that timely review of pendency by all supervisory officers and strict enforcement of directions to Assessing Officers for early completion of time-barring scrutiny cases would avoid last minute rush and anxiety.

With best wishes for the new season

Yours sincerely

(Aditya Vikram)


2 comments on “CBDT Directive Reg Early Completion Of Pending Time Barring Scrutiny Assessments
  1. Varaprasad Daitha says:

    I request the assessing officers not to follow the directions but keep to the Act. Similar directions were issued in previous years and the then CCsIT pursued vigorously and some of the officers had to commit certain mistakes and the great CBDT had initiated disciplinary proceedings for following such directions.

    You please stick to your role as defined under the Act. No one will come to your rescue in case a mistake had occurred.

    Also note that in entire tax india no assessing officer ever made an assessment barred by limitation wilfully and it is is within in his knowledge.

  2. Varaprasad Daitha says:

    My sincere appeal to assessing officers is that not to follow the directive. I, as an assessing officer, was once victim of such directions given by my boss and I was not allowed to apply my mind. In entire tax India none of the assessing officers ever barred a time barring assessment which was within in his knowledge.

    The great CBDT never follows its own directions on pending matters like completion of disciplinary proceedings including which have been finally concluded and not implemented its own orders. In an instance in the case of my friend, disciplinary proceedings were concluded 6 months back but till date it had not given vigilance clearance making the officer to suffer the final settlement.

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