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E-proceeding- difficult to find out documents (notice, letter and order) issued by ITD – suggestion- document should be fully attached and made available in my account and through email.

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E-proceeding- difficult to find out documents (notice, letter and order) issued by ITD – suggestion- document should be fully attached and made available in my account and through email.
January 9, 2020
All Articles by: CA DEV KUMAR KOTHARI       View Profile
  • Contents

Service of notices in e-proceedings:

Many times notices are not served through email and by post but only through my account. Short notices of 1-3 days is a new handy tool adopted by tax authorities to harass tax payers. Sometimes document is not fully attached or not at all attached and document ID number is given.

Author had found in some cases only last page of order was found as attachment in my account, in many cases order is not found tough it is stated to be attached in the letter type document which is opened on clicking the link.

In case of document ID number also it is difficult to find the document. In fact document could not be found and downloaded through Document identification number. Many are in dark about how to get order. Only intimation and DID no. is conveyed but said document is not available.

Suggestion to make work easy for all:

Complete document issued by ITD whether it be a notice, show cause notice, letter or assessment order, any other order should be made available in my account and in email. This will make work easy for tax officers and tax payer and tax consultants.

Recent experience:

For example author shows recent experience in this regard with example and screen shots of webpages as follows:

Link for search facility of documents namely orders, notices and letters issued by ITD is found on  home page that is

Screen shot is as follows:

On clicking notice/ order issued by ITD the following page appears which gives option for searches with document ID number and PAN, document type, assessment year and date of issue:

On search with document ID the observation on result and search result are as follows:

Result with document ID no is that notice is valid and issued by Tax Authority, however in fact the document ID is for intimation letter for order u/s 143(3) /147 and not for any notice. Therefore the result shown as follows is wrong. Furthermore, the order is not available on home page (where search facility is found) and also in my account. Author could not find guidelines on website about how to get the document.

For search with PAN and assessment year and document date option is for notice, order and letter in the following page:

Result of searches with PAN, AY and all three options namely notice, order and letter are  that no document found, as follows (in all three options):

Notices for penalty proceedings:

Although assessment order is not served and is not available on website in may account or by search of DIN, yet penalty notices are being issued. After service of demand notice and assessment order assesse is allowed 30 days’ time to file appeal against order. Therefore, reasonably penalty proceedings should not be fixed for hearing at least within 45 days from date of order. However, penalty notices are issued fixing case for hearing within 15-20 days from date of assessment order and time allowed for hearing is also very short.

 By this way also tax payers are put to harassment in e-proceeding.


By: CA DEV KUMAR KOTHARI - January 9, 2020


Discussions to this article


FM Madam says if any document is received without DIN, you can through it in dustbin.

However, intimation of documents are received with DIN but document with DIN is neither attached nor available on website what tax payer can do? If I put intimation letter to dustbin , it will remain with tax department in its records and on website.

I hope teething problems shall be solved quickly.

Dated: 09/01/2020

Limited experience shows that DIN is not in uniform manner or pattern n one case I found notice no. and DIN common whereas in most of cases DIN is separate.. In search with DIN usually message appears about valid document issued by ITD but from there document is not available.

Another search option is with PAN, AY, and date of document( Notice, letter or order) with this search results appeared no valid document

What to Do?

DIN can be designed to contain Permanent account no. PAN , Assessment YEAR in YYYY manner and date of issue in DDMMYYYY manner say ABCDE11111Z202101012020. Uniform manner is desired otherwise one cannot be sure whether DIN given in communication belongs to the assessee on which any communication is served. Same DIN can also ber used to give notice to many asseessees. Unless we get document itself on search with DIN or PAN AY Date, it is a situation of doubt , whether DIn belongs to assessee only. After all, we have strong reason to learnt from tax authorities to doubt every thing assessee claims so why we should take DIN number at its face value it must be verifiable also as belonging to assessee to whom letter, notice or order is addressed.

Dated: 11/01/2020

On further thought I suggest that for search of document why there is need of assessment year and date of communication. In fact search can be with PAN only. On writing PAN all communications should appear in chronological manner that is - latest by date on top. The result can be properly arranged.

Alternatively in my account a link can be provided for documents issued by ITD this will make work easy.

Dated: 11/01/2020


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