Time Barring Date for reopened cases, ITGOA WB seeks clarity and instruction

Confusion prevails among AOs regarding exact TB date for reopened cases. Different interpretation of Act is possible in these cases. The TB date may be considered as 31/03/2023, 31/05,2023 and even 31/03/2024. In ITBA, the date indicates 31/03/2024.

In video conference dated 24/01/2023 Chairman CBDT opines as under :

"..... in respect of the reassessment proceedings initiated in pursuant to directions of the Hon'ble Supreme Court in the matter of Shri Ashish Agarwal, several representations were received asking for time-baring date of such cases, in the light of communication sent by 1TBA. The Board is of the view that such cases have to be completed by 31.05.2023. He directed all the Pr CCsIT to communicate the decision of the Board to all concerned."

In a letter to Pr CCIT WB & Sikkim, ITGOA desired as under :

"An official communication has already been issued on behalf of the Pr. CCIT, UP (West) & Uttarakhand on 27.01.2023 in this line (copy enclosed). But we strongly believe that such an instruction should be issued centrally by the Board specifying the limitation date and also explaining the reasons thereof (as done in the case of Instruction no. 01 of 2022) considering the nature and extent of the judicial scrutiny being faced by the Department in the recent past and a request that was earlier made by our Central Leadership in this regard to CBDT vide a letter dated 23.12.2022. But no such instruction has so far been issued by the Board."

Click here for the letter of ITGOA WB

Ad hoc ITOs regularized with retrospective effect in some regions, others are waiting

 Department has promoted ITOs in ad hoc basis from the year 2016 onwards. At that time ACITs were promoted on ad hoc basis and the consequential vacancies arose was also filled in by giving ad hoc promotions.

Later on the ACIT promotion was regularized and the ITOs were also regularized but in most of the regions including West Bengal & Sikkim, the vacancy year and date of regularization of ITOs were not mentioned in the order. ITOs are eligible for non functional upgradation to Level 9 of the revised pay matrix after four years of regular service in the grade. They also become eligible for higher transport allowance and better travel entitlement in LTC and daily allowance in official tours with this upgradation. But due to lack of clarity in the effective date of regularization deprives the ITOs the due benefit even after serving six years as ITO.

Some regions like AP & Telengana, Tamilnadu & Pondicherry and Delhi has issued regularization order of ITOs giving effect the date of promotion of adhoc ITOs as the date of regularization and they are are subject to be eligible for the upgradation with retrospective effect.

But many regions including West Bengal & Sikkim did not do this exercise till date leading to resentment among the ITOs who have been suffering financial loss despite of serving the department for 4 to 6 long years as Income Tax Officer.

This blog could procure two such regularization order of Delhi region which are being uploaded for information.

Order No 71

Order No 111

There must be an uniform policy regarding this regularization on Pan India basis and CBDT must issue appropriate instruction in this regard,

Department gearing up for Income Tax day celebration

 

Illuminated photo of an Income Tax building in Kolkata

All India transfer order for ACIT/DCITs released

Much waited transfer list for ACIT/DCITs released today.

Click here for All India Transfer List 

(Office Order No. 182/2021 Dated 20/07/2021)

Time Bar extended one month for assessment, 3 months for penalty

 S.O. 966(E).—In exercise of the powers conferred by sub-section (1) of section 3 of the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 (38 of 2020) (hereinafter referred to as the said Act), and in partial modification of the notification of the Government of India in the Ministry of Finance, (Department of Revenue) No.93/2020 dated the 31st December, 2020, published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii), vide number S.O. 4805(E), dated the 31st December, 2020 (hereinafter referred to as the said notification), the Central Government hereby specifies, for the purpose of sub-section (1) of section 3 of the said Act, that,— (A) where the specified Act is the Income-tax Act, 1961 (43 of 1961) (hereinafter referred to as the Income-tax Act) and the completion of any action, as referred to in clause (a) of sub-section (1) of section 3 of the said Act, relates to passing of any order— (a) for imposition of penalty under Chapter XXI of the Income-tax Act, — (i) the 29th day of June, 2021 shall be the end date of the period during which the time limit specified in or prescribed or notified under the Income-tax Act falls, for the completion of such action; and [भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 (ii) the 30th day of June, 2021 shall be the end date to which the time limit for completion of such action shall stand extended; (b) for assessment or reassessment under the Income-tax Act, and the time limit for completion of such action under section 153 or section 153B thereof, — (i) expires on the 31st day of March, 2021 due to its extension by the said notification, such time limit shall stand extended to the 30th day of April, 2021; (ii) is not covered under (i) and expires on 31st day of March, 2021, such time limit shall stand extended to the 30th day of September, 2021; (B) where the specified Act is the Prohibition of Benami Property Transaction Act, 1988, (45 of 1988) (hereinafter referred to as the Benami Act) and the completion of any action, as referred to in clause (a) of sub-section (1) of section 3 of the said Act, relates to issue of notice under sub-section (1) or passing of any order under sub-section (3) of section 26 of the Benami Act,— (i) the 30th day of June, 2021 shall be the end date of the period during which the time limit specified in or prescribed or notified under the Benami Act falls, for the completion of such action; and (ii) the 30th day of September, 2021 shall be the end date to which the time limit for completion of such action shall stand extended. [Notification No. 10/2021/F. No. 370142/35/2020-TPL] SHEFALI SINGH, Under Secy., Tax Policy & Legislation Division Note: The principal notification was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) vide S.O. No. 4805 dated 31st December, 2020.