District Taxation Bar Association, Ludhiana has made a representation to CBDT on Issues faced by the assessees w.r.t. resolution of grievances in ITBA system. Relevant Text of the representation is as follows:-

Subject:- Issues faced by the assessees w.r.t. resolution of grievances in ITBA system.

We wish to bring to your kind notice that with the change of Internal working software of department from AST system to the ITBA system from A.Y. 2016-17 onwards, the members are facing following problems regarding functionality which need immediate attention for early disposal of grievances of the assessees:-

1. Rectification applications filed from A.Y. 2016-17 on wards:-There is no functionality in the ITBA system allowing assessing officer to dispose rectification application filed by the assessee u/s 154. Many adjustments have been made by CPC u/s 143(1)(a) leading to creation of frivolous demands which are rectifiable u/s 154. CPC is not taking into consideration any submissions made by the assessee either in response to notice u/s 143(1)(a) or on rectification application filed by assessee with CPC. This is leading  to creation of demand and filing of appeals resulting into increase in litigation which is not the aim of the government. These intimations u/s 143(1)(a) can be rectified by jurisdictional assessing officer u/s 154 after taking due course of law. But he is not having any functionality in ITBA for doing so.Hence it is requested that same may be provided to the assessing officers at earliest to avoid increase in litigation.

2. It would not be out of place to mention here that CPC is not taking into consideration any reply filed in response to show cause for making adjustments u/s 143(1)(a). Further any rectification application filed is also rejected in a summary This is creating scope of litigation and filing of appeals before CIT(A) leading to wastage of money and time of both assessee and department. Hence it is necessary to give rectification rights to jurisdictional assessing officer else Section 154 would lose its relevance.

3. Order giving effect to the appellate orders from A.Y. 2016-17 onwards:- Due to absence of functionality in ITBA system no appeal effects are being given for long time leading to delay in granting justice to the assessee.

4. Issuance of Refund determined pursuant to assessment order u/s 143(3) of the Income tax Act, 1961 from A.Y. 2016-17 onwards:- Again ITBA system is not allowing refunds determined pursuant to assessment order u/s 143(3) leading to inordinate delay in granting of eligible refunds to the assessee.

Hence it is humbly requested that matter may please be looked into and necessary steps may kindly be taken.

We hope you will find the above in Order. We the team DTBA shall be very much thankful to you.

Full Text of the Representation on Issues faced by assessees in resolution of grievances in ITBA system

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December 2020