cbdt: IT department committees on acute assessments to submit report in about 2 months : CBDT

New Delhi, “local committees” formed to deal with taxpayer grievances arising from “acute” control assessments must submit their report within about two months, the CBDT reiterated in a public communication. A set of “revised” guidelines were issued by the Council in this context in April and these were applicable to cases considered under both the faceless and faceless assessment system.

Local commissions have been created in each region of the income tax directorate, which are headed by a commissioner general of officer rank (Pr. CCIT), and will include three officials from the computer directorate with the rank of Chief Commissioner or Commissioner.

Grievances, by taxpayers who believe that their audit assessment was unfair or acute, may be submitted through the designated email id notified by the Central Board of Direct Taxes (CBDT) [email protected] .in.

“Complaints received are forwarded to the local commission of the Pr.CCIT region and after examination, the commission submits a report, preferably within two months from the end of the month of receipt of the complaint, dealing with the high-acute/non-acute order, together with the reasons, to the Pr. CCIT concerned,” the CBDT said in a recent public announcement.

The CBDT is the administrative authority of the tax authorities.

The instruction, according to the communication, also provided for the initiation of “appropriate measures” against the officer concerned in the event that the evaluations were deemed acute by the local committee or in the event of failure to observe the principles of natural justice, failure to apply the spirit or gross negligence of the evaluator/evaluation unit.

“The goal of establishing these local committees in all tax regions of the country and further revising the guidelines for their operation in April is to ensure fair treatment for the taxpayer.

“It is also about strengthening the faceless rating system launched by the Union government to tackle instances of corruption and arbitrariness with the taxpayer,” an IT department official told PTI.

The concept of Local Committees was formulated and operationalized in 2015 and their work is also monitored by a panel of Council officers led by the CBDT President.

Revised guidelines for the operation of these committees were released in April this year bearing in mind the changes in the organizational setup of the department following the launch of the faceless appraisal regime in 2019-2020 where taxpayers, whose cases are subject to scrutiny, have been given the opportunity to challenge their file with the tax authorities via the Internet and without going through the tax authorities.

The revised guidelines had stated that these committees “would verify whether the addition(s) made in the assessment order are supported by valid reason or logic, whether the provisions of the law have been grossly misinterpreted or whether obvious facts and well-established ones were recorded. downright ignored.”

These committees are not an alternative forum for dispute resolution or appeal procedures, the CBDT said in April.

A scrutiny case is one where it is found that the addition of revenue was done for frivolous reasons, failure to follow the principles of natural justice, or failure to apply the spirit and negligence seriousness of the evaluator in the decision of a case.

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