Conduct of assessment proceedings through “E-Proceeding” facility during 2o18-19 reg.

Conduct of assessment proceedings through "E-Proceeding" facility during 2o18-19 reg.

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GOVERNMENT OF INDIA
INCOME TAX DEPARTMENT
Office of the Principal Chief Commissioner of Income Tax
NWR, Aayakar Bhawan, Sector,E,
Chandigarh -160017

Ph: 0172,544251, Fa/c 0172.2544631                     Email: itostatchandigarh@grnail.com

F.No.Pr.CC/Chd/Tech/201819)3693                                            Dated: 26.10.2018

OFFICE MEMORANDUM

Sub: Conduct of assessment proceedings through “E-Proceeding” facility during 2o18-19 reg.

Ref: CBDT’s Instruction No.3/2018 dated 20.08.2o18.

In partial modification of Instruction No.1/2018 dated 12.02.2018 a. in accordance with provisions of section 2(23C) of the Income Tax Act, the Board as per the Instruction No.3/2018 dated 20.08.2018 had directed that in all cases (subject to exceptions in para 5 of the instruction under reference), where assessment is required to be framed under section 143(3) of the Act during the y440 08-09, the assessment proceedings shall be conducted electronically through ‘E-Proceeding” facility.

  1. In terms of pars 5(vii) of the Instruction under reference, the jurisdictional
  2. Pr.CIT/CIT under exceptional circumstances, such as complexities of the case or administrative difficulties, may grant permission to specific cases for the conduct of assessment proceedings through the conventional mode. While granting the permission to the AOs for the conduct of assessment proceedings in conventional mode, following illustrative situations may be considered on case to case basis :
    1. Cases where Special Audit is involved.
    2. Cases wherein due to technical reasons, the assessees are unable to upload submissions in the e-filing portal despite the intent to comply with e-assessment proceedings.
    3. Cases where the assessee has uploaded his submissions in e-filing portal but are not visible in ITBA.
    4. Cases which have a history of recurring additions based Co factual verification of voluminous books of accounts.
    5. Cases which are under liquidation/insolvency.
    6. Cases involving Amalgamation and Demergers.
    7. Cases where Survey u/s 133 A (1) has been conducted.
    8. Cases where there is no response from the assessee even after the issue of two notices u/s 142(1) and/or the assessee has communicated in writing to not proceed with e-assessment.
    9. Any other cases involving complexity and cases that are deemed fit for completing manually, as approved by the PCIT/CIT after recording the reasons on a case to cases basis.
  3. The Pr.CIT/CITs are, inter alia, required to take into account the above guidelines while approaching the subject matter with reference to the complexities of the case or administrative difficulties and accord approval for the particular case in accordance with Instruction No.3/2018 dated 20.08.2018. It is further clarified that the contents of this letter will be applicable only to the cases where assessment is required to be framed during the year 2018-19 and also subject to any instructions received in this regard from the Board in due course.
  4. This issue with the approval of the Principal Chief Commissioner of Income-Tax, North West Region, Chandigarh.

Sd/-

(Kiran S. Deshpande),
Joint Commissioner of Income Tax (HQ) (Tech & TPS),
Chandigarh.

Copy to:

  1. The Chief Commissioner of Income Tax, Panchkula, Amritsar, Ludhiana & Shimla.
  2. The Director General of Income Tax (Inv.), Chandigarh.
  3. The Commissioner of Income-tax-1& 2, Chandigarh.

(Arun Monga),
Income Tax Officer (HQ) (Tech.),
Chandigarh.

 

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