Government of India
Ministry of Finance
Department of Revenue
Central Board Direct Taxes
Audit & Judicial Division
New Delhi, Dated: 7th March, 2018
To, All Principal Chief Commissioners of Income-tax
Subject: Difference in Opening Balance of pending appeals as per CIT(A) module in ITBA as on 01.04.2017 – regarding.
Continued variance in Appeal statistics generated in CIT(A) module of ITBA in the Monthly Disposal Report, especially with regard to the opening balance figures as on 01.04.2017 and opening balances for every month is a matter of great concern for the Board.
2. The variance in the opening balance figures as on 01.04.2017 is mainly due to uploading of manually filed appeals and related disposal relating to previous FYs by CIT (A) during the current FY 17-18. It may be recalled that the same was permitted by the Board up to 31st October 2017, following representations by CIT (A) that older appeals were yet to be uploaded. Such uploading is resulting in change of the opening balance figure as on 01.04.2017, since the date of filing of such appeals is prior to 01.04.2017.
3. Therefore, if any old appeals are still to be uploaded, then it must be ensured that the same are uploaded in ITBA, by 26/03/18. It may be noted that no orders with disposal date prior to 01.04.17 will be allowed to be uploaded in ITBA beyond 26/03/18. Thereafter, the opening balance as on 01.04.2017 would be frozen.
4. It is further noted that change in the month-wise opening balance is also due to delayed uploading of disposal of appeal orders of previous months. For example, if any appeal order passed in the month of May is uploaded in the month of September, the opening balance figures for June, July, August and September months would change after the MDR program is run for September. This time lag between passing of appeal orders and uploading the same in ITBA is one of the major reasons for change in MDR figures each month.
6. In this backdrop, it may be ensured that appeal orders are promptly uploaded in ITBA so that same are duly reflected in the MDR of the month in which such orders were passed. To ensure prompt uploading of disposal, CIT(A) are requested to upload orders of a given month b the 7th of the following month be and which disposal will not be accounted for in the said month and will only reflect in progressive disposal count in the MDR of the month in which the order is uploaded, actual date of order notwithstanding.
7. It has further come to notice that while uploading of the data of pending appeals in ITBA, using the Excel utility, a large number of duplicate entries have been created by the Officers. A list of such suspected duplicate entries has been compiled and will be shared shortly by the Directorate of Systems. CIT(A) are requested to confirm the fact of duplication from the physical record and delete the duplicate entry of manual appeal filed after due verification. In the event that the manually filed appeal has been disposed by CIT (A) suitable action may be taken to appropriately dispose-of the e-filed appeal, since e-filed appeal cannot be deleted in the system.
8. ITBA- CIT (A) Instruction -5 issued on 17.01.2018 may be referred to ensure that there is an accurate reconciliation of appeal files in the possession of CIT (A) that are pending with the work-list in the CIT (A) Module by suitable transfer in/out of Appeals.
9. It may be ensured that all these reconciliation tasks are completed well ahead of March 31st and all Appeal Orders for and up to March 31st 2018 are uploaded in the system by April 7th 2018. The MDR program for March 2018 will be run on April 8th 2018 and the disposal for FY 2017-18 and the opening balance as on 01.04.2018 will be frozen.
This issues of approval of Member (A&J).
Deputy Secretary, (ITJ), CBDT
1. DGIT(Systems) for kind information and necessary action.
2. ADG(S)-3, CBDT for urgent necessary action w.r.t. para-7 of the aforesaid letter.
3. To all CIT(A) for kind information and urgent necessary action through e-mail.
4. To Database Cell for uploading on website irsofficersonline.gov.in
Do you think CBDT should extend Tax Audit Report and relevant ITR Due Date? Please Comment, Vote, Retweet and Like.— Tax Guru (@taxguru_in) September 18, 2018