DIRECTORATE OF INCOME TAX (SYSTEM)
ARA Center, Ground Floor, E-2, Jhandewalan Extension,
New Delhi – 110055
F.No. Systems/ ITBA/Audit Module/2019-20
Dated: 14th January 2020
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 Commissioners of Income Tax (Audit).
Subject: Providing access of e-assessment records to Revenue Audit Party – reg.
Following the CBDT Instruction No. 01/2018 dated 12/02/2018 for conducting scrutiny assessment cases only through ‘E-Proceeding’ functionality in ITBA/E-filing with certain exceptions, the assessments are now mainly conducted in e-proceeding mode on the ITBA portal.
2. The functionality to carry out internal audit of such cases is now made available in ITBA to provide access of e-assessment records to CIT (Audit) and Internal Audit Units. The ITBA Audit Module Instruction No 9 dated 26/09/2019 on the same has also been issued.
3. The customized functionality in ITBA to provide online access of e-assessment records to Revenue Audit Parties (RAPs) is under development and will take time to become functional.
4. It has been decided that till the time customized functionality to provide access to RAPs is developed, the staff/inspectors posted with assessing officers shall facilitate RAPs to access records of completed assessment proceedings in view-only mode. For this purpose a new screen ‘Cases for Revenue Audit’ has been developed where the staff/inspector will enter PAN and AY to view the details of the case(s) and details of the Internal Audit Objection(s) raised by internal audit units, if any.
5. The staff/ inspectors posted with Assessing Officers (AOs) may be asked to facilitate the RAPs to view the cases completed in e-proceeding mode on ITBA for carrying out audit of such cases.
6. For this purpose, all the AOs may be directed to get RSA tokens issued to at least one staff member and his role tagged with the AO.
7. The Assessing Officers may be asked to contact the respective RAPs informing them about this arrangement so that by using this facility, audit can be completed by the RAPs at the earliest.
8. In view of efforts of the department in making all the e-assessment related processes paperless, taking printouts of the submissions/ documents may be discouraged. However, downloading of necessary documents may be allowed to RAPs, if required.
9. This may be brought to the notice of all concerned for necessary compliance.
10. An ITBA instruction explaining relevant step-by-step procedure is being separately issued.
11. This letter issues with the approval of Pr. Director General of Income-tax (Systems), New Delhi.
(Ashim Kumar Modi)
Commissioner of Income-tax (ITBA), New Delhi.