Representation on Glitches in Income Tax Portal: Non-display of notices

This document is a representation by the Karnataka State Chartered Accountants Association (KSCAA) to the Chairman of the Central Board of Direct Taxes. The representation focuses on technical issues with the ‘e-proceedings’ tab of the Income Tax (IT) portal, specifically related to the non-display of notices despite alerts being triggered through SMS and email.

KARNATAKA STATE
CHARTERED ACCOUNTANTS ASSOCIATION (R.)

Date: Friday, July 21, 2023

To,
The Chairman
Central Board of Direct Taxes

Respected Sir,

SUBJECT: Representation – Glitches in the ‘e-proceedings’ tab of the IT portal (non-display of notices issued In the recent past though alert has been triggered In SMS and mail)

Karnataka State Chartered Accountants Association (R) (in short KSCAA) is an association of Chartered Accountants, registered under the Karnataka Societies Registration Act, in the year 1957. In the past, we have written to your good selves many times populating various issues, challenges and hardships being faced by taxpayers and suggesting possible solutions to the same.

This representation is in connection with the technical glitches in the ‘e-proceedings’ tab of the IT portal (hnps://www.incometax.gov.in/iec/foponal/) wherein the notices issued in the recent past are not being displayed.

While the introduction of e-proceedings/ faceless proceedings has benefited assesses as well as tax professionals. we have noticed that a lot of notices have been issued in the recent past without any annexure the notice itself being made available in thee-proceedings’ tab of the IT portal. The issue of the said notice is alerted to the assessees by way of SMS, email and display on the ‘e-proceedings’ tab. However, a copy of the notice is not made available.

Since non-compliance with notices will involve a lot of penal consequences in addition to the risk of ex parte order, we implore your good self to direct the field officers to refrain from the issue of notices till the time the functionality is fixed on the portal. Where notices have already been issued, we also request your good self to direct them to refrain from passing adverse orders and/or grant an adjournment on suo moto basis to avoid a miscarriage of justice.

Screenshot of instances wherein notices have not been issued though an alert has been generated of such issue. We have also provided a screenshot of the issue of the notice where there is an attachment with a copy of the notice for the sake of reference.

Communication without a copy of the notice [improper service – the subject matter of this representation]:

Other suggestions in connection with the ‘e-proceedings tab’ of the IT portal

1. Notices issued by the investigation department to be made available on the IT portal for better compliance;

2. Proceedings Name’ to be mentioned specifically instead of vague references i.e ‘Issue Letter’;

3. Option to be provided to the assessee to move old attended/irrelevant notices from ‘For your action’ to ‘For your information’;

4. Enable an option to file an application for stay. TRC. certificate u/s 281, 270AA, related petition, etc.

5. Orders passed on exparte basis without considering adjournment requests and previous submissions by the Appeal Centre should be avoided. Also, multiple hearing notices without considering the previous submissions and without seeking anything specific leads us to the conclusion that our responses are not visible to the counterparty.

6. New notices should be flagged/appropriately highlighted and once it is attended to, the same should be appropriately downplayed.

7. Upon clicking the tack’ button, enable assessees to go back to the page where they started instead of starting all over again from the home page of ‘e-proceedings’;

We are presenting before you the above-enumerated issues, challenges and hardships faced by the taxpayers. trade. industry and professionals. Wherever required, we have also given recommendations for your kind consideration.

We the members of Karnataka State Chartered Accountants Association, on behalf of the entire Chartered Accountants fraternity and also on behalf of the trade and industry in the state of Karnataka appeal to your good selves to kindly consider our suggestions. Implementation of the above suggestions will be a major step in the direction of ‘Ease of doing business’.

Yours sincerely,

For Karnataka State Chartered Accountants Association