ITBA-DRP Instruction No.1
Directorate of Income Tax (Systems)
ARA Centre, Ground Floor, E-2, Jhandewalan Extension,
New Delhi — 110055
F.No. System/ITBA/Inst/International Taxation/DRP/183/2016-17-8668 Dated: 30/12/2016
All Principal Chief Commissioners of Income-tax/ CCsIT (By Name)
An Principal Commissioner of Income-tax (DRP)/ CsIT (DRP) (By Name)
All Principal Commissioner of income-tax/CsIT/CsIT (CO & Admin) (By Name)
Subject;- Launch of Income Tax Business Application (ITBA) – DRP Module – Reg.
This is in reference to the subject mentioned above. The functionality to process Objections filed by the assessee before the DRP (Process flow starting with initiation of Proceedings to passing of order) is now available in the DRP Proceedings Module of Income Tax Business Application (ITBA).
2. The DRP Proceedings Module under ITBA can be accessed by entering the following URL in the browser: http://itba.incometax.gov.in The path for DRP Proceedings module is: ITBA Portal ->Login -> Modules -> DRP Proceedings
3. Following functionalities shall be available through ITBA – DRP Proceedings Module:
a. Initiation of DRP Proceedings: Proceedings will be initiated on the basis of objections received from the assessee in Form 35A. DRP HQ/ HQ Staff will be able to initiate the DRP Proceedings, record the application details and submit to the PCIT/CIT (DRP) for hearing and disposal.
b. Set Aside and Rectification matters: Users will be able to Initiate DRP Proceedings in respect of Set Aside orders or for rectification of earlier orders. In such case DRP HQ/ DRP HQ Staff users will have the provision to enter the details of previous DRP Order and initiate the DRP Proceedings.
c. Issue Deficiency letter: Facility to generate deficiency letter in case the application under Form 35A is not complete, as per DRP Rules.
d. Issue Hearing Notice: Facility to generate hearing notice and record hearing is also available to the Users.Online GST Certification Course by TaxGuru & MSME- Click here to Join
e. Submit and delegate facility: DRP Hq will be able to submit the work item in respect of a given proceeding to all the PCsIT on the Dispute Resolution Panel. However, only one PCIT/CIT DRP will be able to work on a given work item at a Work item can be moved amongst the Panel using the submit button. Similarly, it can also be delegated to the DRP Hq by any of the PCsIT on the Panel.
f. Passing of order disposing objections: PCsIT- on the Dispute Resolution Panel can pass order disposing the objections of the assessee, using the order functionality available in the DRP module. Once generated, a print out of the order will need to be signed by all the PCsIT-DRP and then released to the Assessee and other stakeholders.
g. Passing dissent notes or additional comments on order by Panel Members: The Panel members can add dissent notes or Additional Comments for the DRP order to be generated through ITBA system. Facility will be provided to each of the PCsIT on the panel to enter the dissent notes (in free text format) or attach the document containing the dissent note/ additional comment and forward the workitem to other PCsIT for similar activity. Once note/ comments are entered by all the PCsIT, consolidated DRP order can be generated either through free text option or through manual to system option by any of the Panel members.
h. Manual to System: Through the facility of “Manual to System” user can upload the final order/ signed order prepared outside the ITBA system by scanning the same and selecting manual to system as a mode of generating the DRP Order. Such uploaded order will be linked with DRP Proceedings and the DRP Proceedings will then be marked as completed.
i. MIS Reports and Dashboard: –Facility to view and generate MIS in respect of DRP Proceedings Module is available in the module. Relevant users will be able to view various reports. The MIS is accessible through DRP Proceedings Home Page. The path for the same is : DRP Proceedings 4 MIS Reports. Similarly, the Dashboard can be accessed by following the path:DRP Proceedings-> Dashboard
4. The PCsIT/CsIT on the Dispute Resolution Panel, Headquarters of the PCsIT/CsIT (DRP) and staff of the Headquarters will have access to the above mentioned functionality. Work item can be moved down the hierarchy using the delegate button and moved up the hierarchy using the submit button. However, the privilege to pass order disposing the objections of the assessee is with PCsIT/CsIT (DRP) only.
5. Relevant users will need their individual name based department email IDs and RSA The username and passwords will be communicated on their respective email ID. The log in to the system will be through the username and password (sent on individual email ID) along with the RSA token over the Taxnet nodes. Users are advised to contact their respective RCC Admin for name based department email ID.
6. Users on Windows XP system are advised to download the Chrome (version 43) or Firefox (version 36) browser (if unavailable) from ITBA Portal -> Download Pre Requisities to access the new ITBA application.
7. Users 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 – 0120-2772828 – 42
c. Email ID – email@example.com
d. Help desk Timings – 8.30 A.M. – 7.30 P.M. (Monday to Friday)
8. Training material including user manual, help content and frequently asked questions (FAQs) are available on the DRP Proceedings Module Home Page and on ITBA Portal -> Online Training on ITBA. Users can refer to these online resources in case of any problem. Through Online training functionality User can access the following: User Manual, Step by Step, Frequently Asked Questions, and a Power Point Presentation to understand how to use the DRP Proceedings module. A screen shot displaying the Online Training resource is made available on the following page :
It is expected that all DRP may use this functionality to conduct their proceedings.
Addl.DG(S)-3, New Delhi