On September 19, 2024, the Office of the Commissioner of Income Tax (National Faceless Appeal Centre) issued a directive to all Principal Chief Commissioners of Income Tax (Pr. CCsIT) regarding the use of the Income Tax Business Application (ITBA) for prioritizing cases. The communication references various CBDT guidelines from 2021 to 2024, which outline the process for the disposal of appeals pending before faceless Commissioners of Income Tax (Appeals/Assessment Units). It was noted that many officers have been submitting priority requests via traditional mail rather than through the designated ITBA portal, contrary to the established protocols. The Commissioner emphasized the importance of adhering to the guidelines by directing all relevant officers to submit recommendations for early disposal of appeals through the ITBA system only. They are required to do this within seven days of receiving a request from the assessee or the National Faceless Appeal Centre. This directive aims to streamline the appeal process and ensure compliance with the CBDT’s digital operating framework.
Office of the Commissioner of Income Tax (NFAC)
National Faceless Appeal Centre
C- Block, 4th Floor, Civic Centre, Minto Road,
New Delhi-110002
F. No. CIT/NFAC/Priority/2024-25/349 Dated: 19/09/2024
To,
The Pr. CCsIT/ Pr. CCsIT(Central)/Pr. CCsIT(IT)/Pr. CCsIT(TDS)/Pr. CCIT(Exemptions)
Respected Madam/Sir,
Sub: Use of ITBA functionality for recommendation of priority cases as per CBDT guidelines dated 19.03.2024 and ITBA communication dated 02.07.2022-reg
Kindly refer to the above.
2. In this context, your attention is invited to the Guidelines issued by CBDT vide letter dated 29.12.2021, 07.03.2024 and 19.03.2024 for disposal of appeals pending before faceless CsIT(A/AU). Also, as per the ITBA communication dated 02.07.2022, all the Pr.CIT /Pr.CIT(Central) /CIT(IT) /CIT(TDS)/ CIT(Exemptions) are required to send the proposal/recommendations for early disposal of appeals through ITBA portal only. However, it is seen that from most of the charges, the priority communication requests are being sent through mail/letters instead of ITBA functionality.
3. In view of the above, as directed, it is requested to kindly direct the concerned Pr.CIT /Pr.CIT(Central) /CIT(IT) /CIT(TDS)/CIT(Exemptions) to send recommendation for early/priority disposal of appeal through ITBA Portal only, within 7 days from the date of the request received from assessee/NFAC.
Yours Faithfully
(Binod Kumar)
Commissioner of Income Tax
NFAC, Delhi
