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Launch of Remand Report functionality in Appeal module of Income Tax Business Application (ITBA) - Income Tax - ITBA-Appeals Instruction No.4

Extract

..... Officer and the Range Head. User wise functions in respect of a Remand report are discussed as follows: A. CIT(A) - CIT(A) will have facility to call for remand report from the AO having jurisdiction over the PAN/TAN in consideration. The path for the accessing Remand Report functionality in Appeal module is through the worklist on clicking the specific Appeal work item: ♦ Appeal Worklist → First Appeal Proceedings → Initiate Other Actions → Remand Report (i) After CIT (A) clicks on the above mentioned link Remand Report screen is displayed with prefilled details of the case in appeal. (ii) CIT (A) should enter the points of examination and compliance date by which Remand Report is to be submitted . On submit, a work item will be created in the work list of Jurisdictional AO (based on PAN) for submitting the remand report. B. CIT(A) can also access the Remand Report Function by using the following alternate path: Menu → Remand Report The following steps have to be followed for calling for a Remand Report: (i) Enter PAN/TAN and AY of the Appeal where remand report is to be called. On tab out, a screen opens with all the Appeals associated with the entered P .....

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Launch of Remand Report functionality in Appeal module of Income Tax Business Application (ITBA) - Income Tax

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..... f a Remand report will not block disposal of an appeal by the CIT(A). If for some reason, the remand report is inordinately delayed, CIT (A) would still be able to proceed to dispose of such appeal. 3. MIS and Dashboard - A. MIS: There shall be a facility for viewing and generating MIS in respect of the remand report functionality. The MIS is accessible through Appeal Home Page. The CIT (A), AO and Range can view and generate MIS. The path for the same is Appeal Home Page → MIS Reports B. Dashboard: The dashboard for remand report is accessible through Appeal Home Page. The PCCIT/CCIT, PCIT/CIT, CIT (A), AO and Range have facility to view the dashboard. The path for the same is Appeal Home Page → MIS Reports → Dashboard 4. Appeal Transfer Functionality by CIT (A) directly (available from 20-12-2016) The existing functionality to Assign Appeals is available to Principal CCIT, Principal CCIT (International Taxation and Transfer Pricing), Chief Commissioner, Chief Commissioner (International Taxation and Transfer Pricing), Chief Commissioner (Exemption), Director General (Investigation). The Headquarters/Staff of Pr.CCsIT/CCsIT (including International Taxation and Tran .....

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Launch of Remand Report functionality in Appeal module of Income Tax Business Application (ITBA) - Income Tax

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..... atch No. user can click on Proceed to Generate Transfer Order or Transfer Letter. Note: At the time of order creation Ten batches at a time can be selected for passing order (i.e., Maximum 100 appeals cases). Screen 2: Build Transfer List Generate Transfer Order/Letter (for Transfer done by CIT(A)) On clicking proceed button generate order or letter screen will be opened based on user role. The user will enter the text of order or letter before generating letter or order. The user can preview the draft order by clicking preview button or can also save draft by clicking save draft. For generating the order or letter the main user will click on Generate button Screen 3: Generate Order/Letter Once the order is generated, pendency is created for Source CIT(A) for transferring physical records. Source CIT(A) will enter the date of sending the physical document and mark the physical documents sent. On submission, workitem will be submitted to Destination CIT(A) for enter the date of Receipt of physical documents. On clicking Action Taken the workitem will be closed and the transfer process will be completed. 5. Users on Windows XP system are advised to download the Chrome (version 43) or .....

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Launch of Remand Report functionality in Appeal module of Income Tax Business Application (ITBA) - Income Tax

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..... ystem and also dispose off in the system as mentioned in (iii) and (iv) above OR b. CIT (A) can use the functionality of the MDR data entry screen to capture only such number of appeal in appropriate baskets that were not entered/uploaded the appeal in ITBA till date but have also disposed off such appeals outside the system (same number will be added to pendency and same will be entered as disposed off). This functionality is ONLY to synchronize the manually reported MDR with system reported MDR as an one-off measure to synchronize with the opening balance as on 01.04.2016. c. It is again reiterated that if pendency is already entered in the system then this mdr data entry screen should not be used to show disposal. Pendency has to be cleared only by entering disposal in worklist (refer iv for simplification in uploading disposal) d. If pendency in system is closed by uploading disposal in system and the MDR data entry screen is also used for showing pendency & disposal inadvertently, it will lead to double counting and MDR REPORT will be incorrect (figures will get doubled) e. Therefore, this MDR data entry screen should be used sparingly and ONLY in this specific circumstanc .....

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Launch of Remand Report functionality in Appeal module of Income Tax Business Application (ITBA) - Income Tax

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..... cuments sent. On submission, workitem will be created for Destination CIT(A). Destination CIT(A) will the enter the date of Receipt and mark the physical documents received and close the workitem by clicking Action Taken. Note: Transfer functionality can also be used in bulk. The user can select the basket or other criteria specified for selecting the appeals. A maximum of ten cases can be selected for one Batch. User can create multiple batches. At the time of order creation Ten batches at a time can be selected for passing order (i.e., Maximum 100 appeals). 5. Issues in assignment of Basket to Appeals 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. 6. Access to E-appeals filed before 01.04.2016 A total of 2961 appeals have been e-filed .....

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Launch of Remand Report functionality in Appeal module of Income Tax Business Application (ITBA) - Income Tax

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