Critical steps to complete time barring work u/s 143(3), 147, 153 A/C on 31.12.2018

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DIRECTORATE OF INCOME TAX (SYSTEM)

ARA Center, Ground Floor, E-2, Jhandewalan Extension,

New Delhi – 110055

F.No. System/ITBA/Assessment

Dated: 31.12.2018

To

All Principal Chief Commissioners of Income-tax/CCsIT

All Principal Director Generals of Income Tax /DGsIT

All Principal Commissioners of Income-tax/CsIT/CsIT(Admin & TPS)

All Principal Directors of Income Tax/DsIT

Madam/Sir,

Subject: Critical steps to complete time barring work u/s 143(3), 147, 153 A/C on the 31^st Dec 2018–Regarding

We are in the final phase of completion of the time barring work u/s 143(3), 147, 153 A/C before the midnight of 31^st Dec 2018. Please find attached the latest position in MIS as available on system. At this critical juncture it is pertinent to draw attention to some critical tasks which must be completed by Assessing Officers (AO) by 4 pm today to avoid any last minute glitches in passing of orders in all the time barring cases as under:

i. In all pending time barring cases u/s 143(3), 147, 153 A/C, where owing to a technical glitch AO is unable to complete order passing in ITBA/ITD or in case of AY 2017-18 cases then he must immediately proceed to pass the order offline and ensure physical service to assessee. After completing Manual order passing, the efforts to upload the order in systems can then be resumed. This is important to note the statutory responsibility of completing the Time-Barring assessment order has to be complied with by the AO.

ii. Wherever there are assessment orders pending for digital signature in the AO dispatch register, he may be directed to digitally sign these immediately. Similarly in respect of all orders which are generated today during the course of the day, AO should choose the option to digitally sign now. Please note that the documents will be shared in e-proceedings for service as and when they are digitally signed or after 4 pm, the unsigned Orders/notices will be dispatched.

iii. Please note that wherever proceedings in which time limit has been extended or draft order u/s 144 C has been issued through system, then even if the TB date continues to be displayed as 31/12/18 as the exact extension period is indeterminate at this point of time, the actual date stands extended and the work item will remain enabled even beyond 31/12/18 for completion of proceedings. Such items will be excluded from the time barring list for MIS purposes. Similarly duplicate workitems will also be excluded from time barring list for now and would close as and when the order is passed in original proceeding/selection at a future date

2. It may be noted that the MIS provided by Systems Directorate may not reflect the exact position at any given time, since the MIS reports are generated at scheduled intervals. Hence, the exact position as on 31^stDec 2018 will be known to the AO only.

3. In all these endeavors to liquidate time barring pendency, the Directorate of Systems will continue to facilitate disposal in an expeditious manner.Assessing Officers are advised to contact helpdesk in case of any issues in respect of the ITBA.

a. URL of helpdesk – http://itbahelpdesk.incometax.net

b. Help desk number – 0120-2811200

c. Email ID – helpdesk messaging@incometax.gov.in

d. Help desk Timings – 8.30 A.M. – 7.30 P.M. (Monday to Friday)

4. It is requested that these critical issues may be brought to the notice of the Assessing officers and their hierarchy for immediate compliance so as to enable them to complete all time barring work by 4 pm.

5. This is issued with prior approval of Pr DGIT(Systems).

Yours sincerely,

(Rameh Krishnamurthi)
Addl.DG(Sysstems)-3, New Delhi

Copy to:

i. The P.P.S to Chairman, Member(L), Member(Inv.), Member(IT&C), Member(Rev.), Member(A&J) & Member(P&V),CBDT for information.

ii. The Web Manager, of irsofficersonline.gov.inwebsite with the request to upload the Instruction.

iii. ITBA Publisher (ITBA.Publisher@incometax.gov.in) for https://itba.incometax.gov.in  with the request to upload the Instruction on the ITBA Portal.

(Ramesh Krishnamurthi)
Addl.DG(Systems)-3, New Delhi

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