Commonly occurring procedural lapses in Assessment Proceedings as observed while analyzing Writ petitions filed between 01/04/21 to 21/12/21

Commonly occurring procedural lapses in Assessment Proceedings as observed while analyzing Writ petitions filed between 01/04/21 to 21/12/21

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Commonly occurring procedural lapses in Assessment Proceedings as observed while analyzing Writ petitions filed between 01/04/21 to 21/12/21

 

 
National Faceless Assessment Centre, Delhi
3rd Floor, Mayur Bhawan
Connaught Circus
New Delhi-1 1 0 0 0 1
F No. NaFAC/Delhi/CIT-3/2021-22/340/148
Dated: 31-12-2021
To,
Chief Commissioner of Income Tax (ReFAC)
Madam/Sir,
Subject: Commonly occurring procedural lapses in Assessment Proceedings as observed while analysing Writ petitions filed between 01/04/21 to 21/12/21 -reg.
Kindly refer to the above-mentioned subject.
Analysis of Writ petitions filed against assessments completed in FAS has revealed several procedural lapses during the assessment proceedings. Details are as under:
S. No.
Brief Description of procedural lapses
1
Assessment order has been passed even before the due date for reply allowed in the SCN/ DAO.
2
Order has been passed without serving a Draft Assessment Order/ Show Cause Notice
3
Order has been passed without giving Opportunity of personal Hearing (VC) to the Assessee.
4
Reasonable time has not been allowed to respond to notices.
5
Order has been passed without taking cognizance of the response uploaded by assessee.
6
Order passed beyond scope of scrutiny
7
Order Passed without disposing Objections/ Grounds of reopening Challenged
8
Order Passed without waiting for directions of DRP
9
Order passed without considering Adjournment application
  1. it is requested that the Assessment Units under your charge may be sensitized so that such lapses are not repeated in the ongoing cycle. Unit heads may be also directed to check upon such issues before approving the final assessment order.
This issues with the approval of the PCCIT(NaFAC).
Yours faithfully,
(Puja Jindal)
Commissioner of Income Tax,
(NaFAC)-3, New Delhi
Copy to :
  1. All the Pr. CCsIT(CCA) for kind information.
  2. PCCIT(NaFAC) for kind information.
  3. Commissioners of Income Tax (NaFAC)-1,2 & 4 for information.
Commissioner of Income Tax,
(NaFAC)- 3,New Delhi

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