{"id":13992,"date":"2019-09-28T10:39:25","date_gmt":"2019-09-28T05:09:25","guid":{"rendered":"http:\/\/itatonline.org\/info\/?p=13992"},"modified":"2019-09-28T10:39:25","modified_gmt":"2019-09-28T05:09:25","slug":"cbdt-circular-reg-conduct-of-assessment-proceedings-through-e-proceeding-facility-during-fy-2019-20","status":"publish","type":"post","link":"https:\/\/itatonline.org\/info\/cbdt-circular-reg-conduct-of-assessment-proceedings-through-e-proceeding-facility-during-fy-2019-20\/","title":{"rendered":"CBDT Circular Reg Conduct Of Assessment Proceedings Through &#8216;E-Proceeding&#8217; Facility During FY 2019-20"},"content":{"rendered":"<p>The CBDT has vide Circular No 27\/ 2019 dated 26th of September, 2019 issued directives regarding the conduct of assessment proceedings through &#8216;E-Proceeding&#8217; facility during financial year 2019-20<\/p>\n<p><script async src=\"\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js\"><\/script><br \/>\n<!-- responsive --><br \/>\n<ins class=\"adsbygoogle\"\n     style=\"display:block\"\n     data-ad-client=\"ca-pub-6440093791992877\"\n     data-ad-slot=\"6406297397\"\n     data-ad-format=\"auto\"><\/ins><br \/>\n<script>\n(adsbygoogle = window.adsbygoogle || []).push({});\n<\/script> <\/p>\n<div class=\"journal2\"><a href=\"https:\/\/itatonline.org\/info\/circular-no-27-2019\/#blurbdl\">Click here to download Circular No 27\/ 2019 dated 26th of September, 2019<\/a><\/div>\n<blockquote><p>Circular No 27\/ 2019<br \/>\nGovernment of India<br \/>\nMinistry of Finance<br \/>\nDepartment of Revenue (CBDT)<br \/>\nNew Delhi, the 26th of September, 2019<\/p>\n<p>Subject: Conduct of assessment proceedings through &#8216;E-Proceeding&#8217; facility during financial year 2019-20-regd.<\/p>\n<p>The Central Board of Direct Taxes (&#8216;Board&#8217;) , in exercise of its powers under section<br \/>\n119 of the Income-tax Act,1961 (&#8216;Act&#8217;) and in accordance with provision of section 2(23C) of the Act, hereby directs as under:<\/p>\n<p>(i) In all cases (other than the cases covered under the &#8216; e-Assessment scheme, 2019&#8217; notified by the Board), where assessment is to be framed under section 143(3) of the Act during the financial year 2019-20, it is hereby di rected that such assessment proceedings shall be conducted electronically subject to exceptions in para below. <\/p>\n<p>Consequently, assessees are 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 &#8216;E-filing&#8217; account on the &#8216; E-filing&#8217; portal. For smooth conduct of assessment proceedings through &#8216;E-Proceeding&#8217;, it is further directed that requisition of information in cases under &#8216; E-Proceeding&#8217; should be sought after a careful scrutiny of case records.<\/p>\n<p>(ii) In following cases, where assessment is to be framed during the financial year 2019-20, &#8216;EProceeding&#8217; shall not be mandatory:<\/p>\n<p>a. Where assessment is to be framed under section(s) 153A, 153C and 144 of the Act.<\/p>\n<p>In respect of assessments to be framed under section 147 of the Act, any relaxation from e-proceeding due to the difficulties in migration of data from ITO to ITBA etc . shall be dealt as per clause (f) below;<\/p>\n<p>b. In set-aside assessments;<\/p>\n<p>c. Assessments being framed in non-PAN cases;<\/p>\n<p>d . Cases where Income-tax return was filed in paper mode and the assessee concerned does not yet have an &#8216;E-filing&#8217; account;<\/p>\n<p>e. In all cases at stations connected through the VSAT or with limited capacity of bandwidth (list of such stations shall be specified by the Pr. DGIT (System));<\/p>\n<p>f. In cases covered under para l(i) above, the jurisdictional Pro CIT\/CIT, in extraordinary circumstances such as complexities of the case or administrative difficulties in conduct of assessment through &#8216;E-Proceeding&#8217;, can permit conduct of assessment proceedings through the conventional mode. <\/p>\n<p>It is hereby further directed that Pr.CIT\/CIT is required to provide such relaxation only in extraordinary circumstances after examining the necessity for such relaxation and recording the reasons for providing such relaxations.<\/p>\n<p>(iii) However, it is clarified that issue of notices and departmental communications in such cases shall be strictly governed by the guidelines issued by CBDT vide its Circular No.19\/ 2019 dated 14.08.2019 regarding generation \/allotment\/quoting of Document Identification umber (DIN) .<\/p>\n<p>(iv) In cases where assessment proceedings are being carried out through the &#8216;EProceeding&#8217; as per para 1 (i) above, personal hearing\/ attendance may take place in following situation(s):<\/p>\n<p>a. Where books of accounts have to be examined;<br \/>\nb. Where Assessing Officer invokes provisions of section 131 of the Act;<br \/>\nc. Where examination of witness is required to be made by the assessee or the Department;<br \/>\nd. Where a show-cause no tice contemplating any adverse view is issued by the Assessing Officer and assessee request s through their &#8216; E-filing&#8217; account for personal hearing to explain the matter .<\/p>\n<p>However, the details pertaining to above shall be uploaded on ITBA subsequently.<\/p>\n<p>2. This may be brought to the notice of all concerned for immediate compliance.<br \/>\n3. Hindi version to follow.<br \/>\n(Rajarajeswari R.)<br \/>\nUnder Secretary, (ITA.II), CBDT<br \/>\n(F.No. 225\/249\/2 018-ITA.II )<\/p><\/blockquote>\n","protected":false},"excerpt":{"rendered":"<p>The CBDT has vide Circular No 27\/ 2019 dated 26th of September, 2019 issued directives regarding the conduct of assessment proceedings through &#8216;E-Proceeding&#8217; facility during financial year 2019-20<\/p>\n<div class=\"read-more\"><a href=\"https:\/\/itatonline.org\/info\/cbdt-circular-reg-conduct-of-assessment-proceedings-through-e-proceeding-facility-during-fy-2019-20\/\">Read more &#8250;<\/a><\/div>\n<p><!-- end of .read-more --><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1,7],"tags":[],"class_list":["post-13992","post","type-post","status-publish","format-standard","hentry","category-all-information","category-others"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/posts\/13992","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/comments?post=13992"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/posts\/13992\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/media?parent=13992"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/categories?post=13992"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/tags?post=13992"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}