Issues raised by CIT (Appeals (Responses are below the issue mentioned)
a) Deletion: The ITBA module has no option to delete the duplicate appeals (arising out of various reasons like mentioning of different disputed demand during e-filling as compared to the ones submitted physically by the appellant)
Response: The CIT(A) using their login credentials can cancel the workitem by clicking the Cancel Button. We can change the lable to ‘Delete’ Appeal to make it more clear with an appropriate warning message. However, it will not be possible to delete an e-filed appeal. If the workitem is appearing the worklist of CIT(A) Staff, then staff user has to submit the workitem first to CIT(A). Thereafter, the CIT(A) can delete the appeal by opening the workitem from the worklist of Appeal Module..
b) Modification: there is no reason to modify any appeal details, in case, any data/figure are wrongly entered at any stage. )
Response: PAN/TAN, AY, Date of filing, Disputed Demand cannot be changed. However, if the user can change Order Section against which appeal is filed, date of order, Disputed Demand/Additions. Basket is determined by system on the basis of date of filing of appeal, disputed demand or additions and sections as per instructions of CBDT. No change in this is envisaged since it provides flexibility to CIT (A).
c) Transfer : There is no functionality in the code of the CIT(A) to transfer the appeals on system after the same has been physically transferred, in compliance to the order u/s 120 issued by the worthy CCIT, NWR, Chandigarh. As a result those appeals are shown pending in the CIT(A)-5 code and leads to ambiguity in the various reports regarding comparison of disposal vis-à-vis allocated targets.
Response: Transfer of appeals can be done by the CCIT/PCCIT. The CIT (A) may immediately sensitize CCIT/PCCIT whenever any re-allocation of appeal cases is done that the same should be also carried out in the system by the CCIT/PCCIT- this is quite simple to execute. Functionality to transfer the appeal cases directly by one CIT(A) to another CIT (A) will be available soon (tentatively from 19-12-2017)
d) Slow Speed: The ITBA module takes very long to load each page either due to slow connectivity or reduced system capacity. As a result, uploading of appeal takes a lot of time. Also, the reports fail to download most of the time.
Response: ITBA compliant PCs are not available in some of the offices, speed of the system can be got checked by logging complaint with FMS team. ITBA module is being continuously monitored for performance. The bandwidth between buildings and Data Center has already been augmented. PCs being used for ITBA may be thoroughly checked for virus and upgradation may be done if required. Staff must be strictly informed not to load games, movies, music and other programs on the PC used for ITBA.
e) Multiple Login: The system does not allow multiple logins. As a result, the uploading of appeals, viewing of various reports etc. is a time consuming process. In view of the fact that this office is not having any node in the new office building it becomes difficult to work on the system of other offices for such long hours.
Response: Multiple Logins are not allowed as matter of policy by DIT (Systems) since it is a security issue.
f) Uploading of appeals filed under non –appealable sections: It is seen that some of the appellants have physically filed under non appealable sections like 142(2A). When this office tries to upload the same on the ITBA portal, the system does not allow the same as the drop down box of the allowable appeals only shows a specified list.
Response: Special audit is done by CA u/s 142(2A) and based on which AO passes the assessment order u/s143(3), 144, 147 and same is available. User can select the relevant section and pass the order. CIT (A) can modify the section in case it is incorrect or issue deficiency letter to taxpayer and then after obtaining response, CIT (A) can make the change. This flexibility is already provided.
g) Uploading of appeals in case of legal heirs: In case where the appeal is being contested by the legal heir of the appellants consequent upon his/her death, the system has no option to specify the same.
Response: Presently, Appeal can be e-filed on the PAN of deceased by legal heir at e-filing. There is no difficulty. The CIT(A) can enter the details of legal heir in ‘Present from Assessee’ in order screen. The address details can be updated also at the time of generating order or letter etc.
h) Incomplete data in various registers/reports: The various reports available on the ITBA portal do not provide a complete picture of the pending/ disposed appeals with this office. In some reports, the system only displays the amount (and not the section under which filed) whereas in others only section is shown (and not the amount). As a result, it is extremely difficult to coordinate the date of the various reports particularly when an appellant has filed several appeals especially in the search and survey appeals.
Response: The Reports with such issues may be downloaded in excel and a modified Report format may be suggested with the appropriate columns. This can be examined and incorporated
i) No option to choose the desired columns in the reports: The system shows the data in some reports in two rows instead of a single entry including some columns which are not required of a particular purpose. The system may be provided a functionality to choose the desired columns for a specified purpose.
Response: The Report format is being modified to show in one row with smaller font. The Reports with such issues may be downloaded in excel and a modified Report format may be suggested with the suggested columns. This can be examined and incorporated
i) Incorrect Data/Data not found: In case of some appeals disposed of by this office, the system shows the appeal status as pending in the report while the work list shows “data not found”. Also when the user tries to re-enter the same, the system does not allows doing so. As a result the uploading of those appeals is not possible.
Response: If appeal has been disposed off in the system then the pendency would be automatically removed. Please provide the list of such cases.
k) PAN not found error: in some cases, while entering the appeals details, the system shows the error “PAN does not exist in the database”, although the appeals details filed with this office, shows the same PAN. In such case, the appeals are not being uploaded.
Response: This implies that PAN is invalid and cannot be entered. CIT (A) may issue deficiency letter to taxpayer in manual mode.
I) Out of jurisdiction : When this office is trying to upload some disposed off appeals, the system shows the message the PAN is out of your jurisdiction although the appeals have been filed with this office and already disposed off.
Response: It is a warning message to indicate that based on the Mapping of CIT (A) and jurisdictional AO, the PAN is outside the jurisdiction. Either the Appeal should not be entertained as it is outside Jurisdiction, or this may be a case of a specific case assignment by CCIT/PCCIT irrespective of the basic Jurisdiction or the Jurisdiction itself may not have been correctly entered in system. CIT (A) can take appropriate action accordingly and can proceed to enter the appeal and dispose accordingly. Jurisdiction can be updated for such CIT(A) with AO in the jurisdiction mapping link provided in Appeal home page. Pls also see (c) above
m) Set aside appeals error: In case of uploading of some already disposed appeals, the system shows the message “Set aside Appeal” and instructs to dispose the same through set aside window which is incorrect. Also the set aside screen, asks to compulsorily enter aside appeal details (like appellate authority, data of order, appeal no.) which could not be provided for such appeals as the same are not set aside appeals. In such case, this office is unable to upload such appeals.
Response: This means that the same appeal (same order section, order date and AY) has already been disposed in the system. This need not be uploaded again. In any other case specific details may be provided. If any appeal has been set-aside by ITAT, High Court or Supreme Court, then set aside function should be used
n) Downloading and disposal of E-filed appeals: The ITBA portal regularly fails to display the appeals particularly the e-filed appeals. As a result, the attachments of the appeals cannot be downloaded for physical purposes and neither these appeals could be disposed off. The screen shots of the ITBA portal in some cases where error messages are being displayed are being enclosed with this letter for ready reference. This is for your kind information and perusal.
Response: The technical issue has been resolved and the attachments can be viewed properly.
o) Appeals already uploaded are not visible in CIT (A) worklist and the time of entering the appeal the system gives error that appeal already exists.
Response: This error typically would occur in case the the original appeal was already uploaded under the code of Staff of CIT (A). In such a case the staff can take most actions except for passing the Order at which time theStaff would submit the work item to CIT (A). Then the Appeal workitem would be visible to the CIT (A). Thereafter the CIT(A) can dispose the appeal in the system. However, it may be noted that for the purpose of pendency etc the appeals uploaded under the Staff is also included in the MDR.
p) E-filed appeals
The list of e-filed appeals does not include column for disputed demand, as also AO Charge, hence it is necessary to cull out the figures of demand from each appeal on ITBA separately, one at a time.
Response: The Worklist is being amended to include disputed demand as per suggestion made. The user can extract the list of appeals from Appeal Activity Dashboard. This dashboard shows the pendency of both Paper appeals and e-appeals separately. This dashboard shows the count both paper and e-filed appeal separately. On click of count, the details would appear. The details contains disputed demand column and order passing authority. Presently, the order passing authority is user enterable and if it not entered it will appear blank. The fields in the reports can be sorted on any column (appeal number, date of filing appeal, basket, disputed demand etc) and filter option is also available in the report itself. Further these report can also be downloaded in PDF or excel.
q) Categorization into B-4A and B-4B is wrong.
Response: The basket in e-appeals and paper appeals is determined based on the basket rules given in Central Action Plan. It is basically dependent on the disputed demand or disputed addition/disallowance along with appeal filing date. If the figure of disputed demand is wrongly entered, the CIT(A) can update the same by modifying the figures of disputed demand or disputed addition/disallowance by making corrections in the workitem of such appeal. Once user clicks SAVE, the basket category gets updated.
r) Issue in Generation of e-appeals number
Response: This issue was reported in August and fixed and now this issue no longer exists in production. However, there may be a few cases where the incorrect Appeal numbers could not be changed since Notices/Letters had already been issued to taxpayer with the existing Appeal Number. No change is therefore, possible in such cases. However, this is only an identification number and has no other significance. As mentioned above, this has been resolved and no new cases would arise.
s) E-appeals appearing randomly and not date wise sequence.
Response: Presently, the worklist shows the records on the basis of date of pendency being created in ITBA. Based on the suggestion above, the worklist pendency would be amended to be shown based on date of filing of appeal.
t) Pendency list not sorted on the basis of date of filing appeals. Response: Refer Query ‘s’ above
u)No option to print pendency list
Response: Go to appeal activity dashboard by clicking “MIS” in Appeal Home Page. The user can download reports in pdf and excel. Pls refer Appeal User Manual. There is no need to copy and paste the list from worklist.
v) Pendency of appeals is not shown date of filing of appeal. Response: Refer Query ‘s’ above
w) MDR Issue – MDR is not getting updated:
Response: The MDR report data is refreshed once in 24 hours. Any work done today in ITBA for creating pendency or disposing cases is being refreshed after 24 hours. The frequency of refresh will be increased. For generating MDR correctly please refer Appeal Made Easy above.
x) Wealth Tax appeals
Response: Wealth Tax Appeals can be entered in ITBA. Presently, as per Rule 45 only Income Tax Appeals are permitted to be e-filed.
y) Size for uploading order
Response: The size has been increased to 50 MB. Further, attachment to the Manual Order Upload has been made optional to facilitate easy upload of orders passed, if such order has been passed on or before 31st October 2016.
z) When the “Preview Icon” is clicked, an error message is displayed.
Response: If mandatory fields are not filled in Order screen, then on click of Preview the error message may be displayed. If Adobe reader plug-in is not installed then also this error would appear. This can be downloaded from:
https://chrome.google.com/webstore/detail/pdf‑viewer/oemmndcbldboiebfnladdacbdfmadadm or user can contact local FMS for enabling the same.
aa) At times, the screen does not open in GUI (Graphical User Interface) format.
Response: Recommended browsers for ITBA are Internet explorer version 9,10, 11, Google Chrome version 39, 43, Mozilla firefox version 36, 38, 39. Pls use only these browsers for best viewing the ITBA screens.
bb) During appeal proceedings, in case there is change in PAN jurisdiction, it is not possible to upload the disposed appeal. The CITs(A) may be enabled to upload the disposed appeal under such circumstances.
Response: Since Appeal assignment has been done for workload distribution, no check of jurisdiction has been made before uploading the order. Therefore, there is no correlation between PAN and uploading of Appeal Order. If the Appeal pendency is created, then the CIT (A) can pass the order irrespective of PAN jurisdiction. However, if charge is handed over by transferor CIT(A) (due to vacating additional charge), then the transferee CIT(A) can upload those order if the pendency exists.
cc) After the introduction of electronic filing of appeal, it is noticed that some appeals have been uploaded by the taxpayers in duplicate or triplicate. All though, the technical team may look into this aspect and delete the redundant appeals, the CITs(A) may also be provided a facility to delete the duplicate appeals.
Response: E-filed appeal against same PAN, AY , Order section and order date cannot be filed in duplicate since this is validated at the time of E-filing of Appeal. However, if paper appeal is filed against such e-appeals on or after 01-04-2016, then such paper need to be cancelled by CIT(A).
dd) In the case of appeals are uploaded by the staff through Excel utility the records are not visible in the work-list of CIT(A) immediately. The staff has to click the submit button each time for every record in the work-list, then only it is visible in the work-list of the CIT(A). Hence, appropriate provisions may be made in such a manner that once the Excel is uploaded by the staff of CIT(A), it should be visible in the work-list of CIT(A) immediately.
Response: If the intention is that the Appeal pendency should be immediately visible with CIT (A) then the Upload through Excel Utility should be made directly in CIT (A) login and NOT Staff of CIT (A). If the intention is that staff can be enabled to issue letters, notices, record hearing details and even upload draft Appeal Order then ONLY the Appeal Pendency should be created under the staff login. These are two different requirements and enough flexibility has been provided. CIT (A) can decide accordingly.
Do you think CBDT should extend Tax Audit Report and relevant ITR Due Date? Please Comment, Vote, Retweet and Like.— Tax Guru (@taxguru_in) September 18, 2018