Uniform

 

MAN KI BAAT

 All are requested to request the Hon,ble PM in 30 August "MAN KI BAAT" programme to do something for us. Toll free No. is 1800117800. Please put your request IMMEDIATELY within 40-45 seconds after start. Pl request Hon,ble PM that 

"we are getting only one promotion (forget temp AC) after getting recruited as Inspr CGST whereas our counterparts are getting upto 5-6 promotions. We are recruited in Grade Pay of Rs. 4600 and retire in Grade Pay of 5400 whereas our counterparts retire in Grade Pay of Rs 8700 or 10000 after getting recruited in same Grdae Pay of Rs 4600. So we are retiring within Rs 800 hike in Grade Pay whereas others are getting hike of Rs 4100 and 5400 in Grade Pay. You are eqsted to do something for us please."

WE ARE ABOUT 30000 INSPRS+SUPDTS+PROMOTEE ACs. RESPONSE OF HON'BLE PM WILL DEPEND ON NUMBER OF OUR CALLS. SO EACH & EVERY OFFICER IS REQUESTED TO PUT REQUEST TO PM. Regards

Enhancement in ex-gratia

 

Superintendent as Additional Asstt. Director in DGGSTI

 

ALL INDIA ASSOCIATION OF CENTRAL EXCISE

GAZETTED EXECUTIVE OFFICERS

Patron                                                                   Chief Patron                                                               Patron

A. Venkatesh                                                           Ravi Malik                                                        C. S. Sharma

Mob. 7780255361                                             Mob. 9868816290                                          Mob. 9313885411

President:                                           Address for communication:                                  Secretary General:

T. Dass                                Flat No. 6, SE 11, Shastri Nagar, Ghaziabad                                   Harpal Singh

Mob.9848088928     mail Id:aiacegeo2019@gmail.com    Site:cengoindia.blogspot.in        Mob.9717510598

Vice Presidents: B L Meena, K V Sriniwas  (Central) Chinmoy Ghosh, Rajashish Dutta (East) Ashish Vajpayee, Amadul Islam (North) B Pavan K Reddy, M Jegannathan (South) Sanjeev Sahai, U D Meena (West) Joint Secretaries: S P Pandey, T A Manojuman (Central) Apurba Roy, Siddharth Tewari (East) A K Meena, S K Shrimali (West) Anand Narayan, Prabhakar Sharma (North) H Sadanand, M Nagaraju (South); All India Coordinator: B L Meena Office Secretary: B C Gupta Treasuer: Manoj Kumar Organising Secretary: Soumen Bhattachariya Liaisoning Secretary: Bhoopendra Singh

(Recognised by G.O.I., Min. of Fin. vide letter F.No. B. 12017/10/2006-Ad.IV A Dt.21.01.08)

Office address: 206, B wing, CGO Complex II, Kamla Nehru Nagar, Ghaziabad

Ref. No. 135/AIB/D/20                                                                                               Dt. 20.08.20

To,

Sh. O. P. Dadhich,

Director General, Directorate General of GST Intelligence,

1st & 2nd Floor, Wing Number 06, West Block, 08, R. K. Puram,

New Delhi-110066

 

Sub: Request for implementation of Order No. 07/Ad.IV/2019.

Sir,

            Kindly refer to the Order No. 07/Ad-IV/2019 dated 06.06.20 issued under No. A-11013/17/2019-Ad.IV by the CBIC. The said order was regarding change of the nomenclature of the post of Superintendent of Central Excise/CGST working in the Directorates under CBIC as the Additional Assistant Director (AAD). The change in nomenclature was to come into force with immediate effect.

2. It is to submit with due regards that the said order is yet to be implemented in the DGGSTI and its subordinate offices to change the nomenclature of the post of Superintendent as the Additional Assistant Director.

3. In view of the above, it is requested to kindly implement the said order in DGGSTI & its subordinate offices to change the nomenclature of the post of Superintendent.

Yours sincerely,

           

(HARPAL SINGH),

Secretary General.

(i) Posting of Superintendents in CCP, WB (ii) Implementation of Subramaniam verdict in Customs Preventive, Delhi

 

ALL INDIA ASSOCIATION OF CENTRAL EXCISE

GAZETTED EXECUTIVE OFFICERS

Patron                                                                   Chief Patron                                                               Patron

A. Venkatesh                                                           Ravi Malik                                                        C. S. Sharma

Mob. 7780255361                                             Mob. 9868816290                                          Mob. 9313885411

President:                                           Address for communication:                                  Secretary General:

T. Dass                                Flat No. 6, SE 11, Shastri Nagar, Ghaziabad                                   Harpal Singh

Mob.9848088928     mail Id:aiacegeo2019@gmail.com    Site:cengoindia.blogspot.in        Mob.9717510598

Vice Presidents: B L Meena, K V Sriniwas  (Central) Chinmoy Ghosh, Rajashish Dutta (East) Ashish Vajpayee, Amadul Islam (North) B Pavan K Reddy, M Jegannathan (South) Sanjeev Sahai, U D Meena (West) Joint Secretaries: S P Pandey, T A Manojuman (Central) Apurba Roy, Siddharth Tewari (East) A K Meena, S K Shrimali (West) Anand Narayan, Prabhakar Sharma (North) H Sadanand, M Nagaraju (South); All India Coordinator: B L Meena Office Secretary: B C Gupta Treasuer: Manoj Kumar Organising Secretary: Soumen Bhattachariya Liaisoning Secretary: Bhoopendra Singh

(Recognised by G.O.I., Min. of Fin. vide letter F.No. B. 12017/10/2006-Ad.IV A Dt.21.01.08)

Office address: 206, B wing, CGO Complex II, Kamla Nehru Nagar, Ghaziabad

Ref. No. 133/AIB/R/20                                                                                               Dt. 19.08.20

To,

Sh. Amrit Pal Singh Suri,

Principal Chief Commissioner,

CGST & CX, Kolkata Zone.

Sub: Posting of Superintendents in CCP, WB.

Sir,

Kindly refer to the letter Ref.No. Assoc-1/AIACEGEO/Kol/150/2020 Dt. 14.08.2020 written to your goodself by the General Secretary of the Kolkata Unit of the Association.

2. As the Association came to know, it is to submit with due regards that the worthy Chief Commissioner of Customs, Kolkata has communicated certain points through a letter to your good office regarding transfer/posting of the Superintendents in the zone and criteria for posting in Customs formation. If it is so, the Association is not in agreement to the points raised by the worthy Chief Commissionerate of Customs.

3. Inviting your kind attention to the various communications of the CBIC to consult the Association in the matter of transfer/posting of the officers, the following facts/points are submitted hereby for your kind consideration-

i) It certainly touches the pride of CGST (erstwhile Central Excise & Service Tax) fraternity for manning all land Customs and also DRI successfully since 1962. Now, after so many years, question is being raised about our ability to work as Customs Officer. The letter of the worthy Chief Commissioner of Customs in general is very insulting to entire CGST fraternity.

ii) The letter, as is learnt, is challenging the authority of the Zonal Head undermining the cadre controlling competence of the Cadre Control Authority. It is clear transgression into the jurisdiction of the competent authority. Even the matter has gone to such extent that a committee has already been formed for the purpose which is very disturbing and astonishing.

iii) As far as the initial recruitment process is concerned, higher placements in the combined merit list mattered for the selection for the post of Inspectors in Central Excise than Customs Examiners and Preventive Officers.

iv) It is not understandable how the question of eligibility has come this time when 90% of the officers posted in the current order have past experience of working in Customs formation.

v) This is not a fresh appointment for which interview, training etc. are required. However, training to both, Customs and CGST officers, is being imparted by NACIN, EZ time to time.

vi) The difference between the quality of officers of GST and Customs is very much ascertainable from the higher officers under whom they work together in Directorates.

vii) The ability of the GST (erstwhile Central Excise) officers is evident, if we look at the COFEPOSA cases dealt by the officers.

viii) At any given point of time, it could be confirmed that the ratio of cases booked as well recoveries made by P & I unit of CCP, WB manned by the GST officers is much higher than the combined figure of DIU & SRI of completely manned by the Customs officers.

ix) If the preventive units under CCP, WB were made active in the form of manpower and equipments the scenario could have been much more different altogether.

x) It is also not understandable how the Cadre Control Authority could be asked from Customs end to keep the entire AGT order for Superintendents in abeyance.

4. Besides everything, this issue is a policy matter to be decided at the Board level having pan India ramification. The CBIC have already decided which Customs formations are to be manned by Central Excise/CGST personnel and which by Customs personnel at the time of reorganisation. Any field formation has no role to decide it independently.

5. In view of above, it is requested to kindly implement the present order of AGT without alteration by directing the concerned authorities to carry out the AGT order in letter and spirit. It is also requested to kindly give due directions to withdraw E.O. No. 48/2020 Dt.d 12.08.20 issued by the Kolkata North Commissionerate where the relieving of Superintendents has been held up. The holding of relieving is demoralizing a large section of officers particularly who are to return from Non-CCA area after already spending 4-6 months extra than the scheduled tenure in horrible time of corona away from home.

Thanking you,

Yours sincerely,

(HARPAL SINGH),

Secretary General.

Copy with the request for necessary action as the field formation has no authority to decide the issue-

The Chairman, CBIC, North Block, New Delhi.

 

ALL INDIA ASSOCIATION OF CENTRAL EXCISE

GAZETTED EXECUTIVE OFFICERS

Patron                                                                   Chief Patron                                                               Patron

A. Venkatesh                                                           Ravi Malik                                                        C. S. Sharma

Mob. 7780255361                                             Mob. 9868816290                                          Mob. 9313885411

President:                                           Address for communication:                                  Secretary General:

T. Dass                                Flat No. 6, SE 11, Shastri Nagar, Ghaziabad                                   Harpal Singh

Mob.9848088928     mail Id:aiacegeo2019@gmail.com    Site:cengoindia.blogspot.in        Mob.9717510598

Vice Presidents: B L Meena, K V Sriniwas  (Central) Chinmoy Ghosh, Rajashish Dutta (East) Ashish Vajpayee, Amadul Islam (North) B Pavan K Reddy, M Jegannathan (South) Sanjeev Sahai, U D Meena (West) Joint Secretaries: S P Pandey, T A Manojuman (Central) Apurba Roy, Siddharth Tewari (East) A K Meena, S K Shrimali (West) Anand Narayan, Prabhakar Sharma (North) H Sadanand, M Nagaraju (South); All India Coordinator: B L Meena Office Secretary: B C Gupta Treasuer: Manoj Kumar Organising Secretary: Soumen Bhattachariya Liaisoning Secretary: Bhoopendra Singh

(Recognised by G.O.I., Min. of Fin. vide letter F.No. B. 12017/10/2006-Ad.IV A Dt.21.01.08)

Office address: 206, B wing, CGO Complex II, Kamla Nehru Nagar, Ghaziabad

Ref. No. 134/AIB/R/20                                                                                               Dt. 19.08.20

To,

Sh. Gurdeep Singh,

Principal Commissioner,

Customs Preventive, NCH,

New Delhi.

Sub: Implementation of Subramaniam verdict in compliance of OA No. 598/2020 and 599/2020 of the CAT (PB), New Delhi.

Sir,

            Kindly refer to letter C. No. II-34(55)CCA/MACP/RKC&NB/20/4057 dt. 31.07.20 o/o the Chief Commissioner, CGST, Delhi Zone..  

2. It is to submit with due regards that the pay of some officers has been fixed w.e.f. 21.04.08 instead of 01.01.06 to implement the verdict despite of four years of service completed by the officer in the pay scale of Superintendent as on 01.01.06. The dealing hand and CAO have committed gross mistake in fixing the pay incorrectly to implement the verdict in this manner. It is also well pertinent to mention such incorrect fixation of pay based on the said verdict is happening nowhere throughout the country including other Commissionerates of Delhi CGST as well as Customs under Delhi Zone by misinterpreting the order. It seems that the concerned dealing hand and also the CAO have not applied their mind et al.

            3. Your kind attention is invited to the clarification issued by the Board vide F.No.A.26017/98/2008-Ad.II.A dt 21.11.08. This clarification clarifies that the officer will be given non-functional upgradation w.e.f. 01.01.06, if he/she completes four years on 01.01.06 or earlier in the pay scale of Rs. 7500-12000/- (pre-revised). The misinterpretation of the order by the dealing hand and CAO is that the officer would be given the benefit of non-functional upgradation on completion of four years in the pay scale of Rs. 7500-12000/- as the said pay scale came into existence on 21.04.04. They do not understand that the officers completing four years in the pay scale of Superintendent (whether Rs. 7500-12000/- or any other else) as on 01.01.06 or earlier are to be given the said benefit.     

4. Your kind attention is also invited to the further clarification issued by the Board vide F.No. A-26017/98/2008-Ad. II A dt 16.09.09. This clarification clearly clarifies that the benefit is to be given to the officers who have completed four years of service as on 01.01.06 as Superintendent irrespective of the pay scale attached to the post.  

            5. So, it is very clear in r/o the present scenario that the benefit is to be given to the officers who have completed four years of service as on 01.01.06 in the pay scale of Superintendent, whether it is Rs. 7500-12000/- or Rs. 6500-10500/- or any other else.

            6. In view of the above, it is requested to kindly direct the CAO to grant the benefit of the upgradation-

i) w.e.f. 01.01.06 instead of 21.04.08 to the officers completing four years of service in the pay scale of Superintendent on 01.01.06 or earlier.

 

ii) on the respective date of completion of four years of service in the pay scale of Superintendent to those officers who complete the service in the pay scale of Superintendent before 21.04.08.

            Thanking you,

Yours sincerely,

                                                                                                                         

(HARPAL SINGH),

Secretary General.

Copy with the request for necessary action to:

The Chief Commissioner, Customs Preventive, North Zone, NCH, New Delhi.

Guidelines for Uniform

 

ALL INDIA ASSOCIATION OF CENTRAL EXCISE

GAZETTED EXECUTIVE OFFICERS

Patron                                                                   Chief Patron                                                               Patron

A. Venkatesh                                                           Ravi Malik                                                        C. S. Sharma

Mob. 7780255361                                             Mob. 9868816290                                          Mob. 9313885411

President:                                           Address for communication:                                  Secretary General:

T. Dass                                Flat No. 6, SE 11, Shastri Nagar, Ghaziabad                                   Harpal Singh

Mob.9848088928     mail Id:aiacegeo2019@gmail.com    Site:cengoindia.blogspot.in        Mob.9717510598

Vice Presidents: B L Meena, K V Sriniwas  (Central) Chinmoy Ghosh, Rajashish Dutta (East) Ashish Vajpayee, Amadul Islam (North) B Pavan K Reddy, M Jegannathan (South) Sanjeev Sahai, U D Meena (West) Joint Secretaries: S P Pandey, T A Manojuman (Central) Apurba Roy, Siddharth Tewari (East) A K Meena, S K Shrimali (West) Anand Narayan, Prabhakar Sharma (North) H Sadanand, M Nagaraju (South); All India Coordinator: B L Meena Office Secretary: B C Gupta Treasuer: Manoj Kumar Organising Secretary: Soumen Bhattachariya Liaisoning Secretary: Bhoopendra Singh

(Recognised by G.O.I., Min. of Fin. vide letter F.No. B. 12017/10/2006-Ad.IV A Dt.21.01.08)

Office address: 206, B wing, CGO Complex II, Kamla Nehru Nagar, Ghaziabad

Ref. No. 132/AIB/R/20                                                                                               Dt. 18.08.20

 

To,

Sh. M. Ajit Kumar,

Chairman, CBIC,

North Block, New Delhi.

Sub: Guidelines for Uniform.

Sir,

Your kind attention is invited to the letter F. No. 8 / B/90/ HRD (HRM) / 2011 (Part-I) /4853 Dt. 21.10.14 of the CBIC as well as the various letters of the Association on the above subject including Ref. No. 19/AIB/A/20 Dt. 23.01.20 on the above subject.

            2. It is submitted with due regards that the matter of issuing the fresh guidelines for wearing (or non-wearing) the uniform by our executive officers was initiated vide above referred letter Dt. 21.10.14 of CBIC on the request of the Association. The Association requested to formulate the statuary provisions to wear the uniform, if its wearing is necessary in consonance of the nature of the job. If it happens, it was requested to make it compulsory for all “from top to bottom” and also treat it in the graceful & respectful manner granting all the required facilities & amenities to the officers. The situation about wearing of uniform has become very ambiguous in the CBIC.

3. It is a matter of great concern that the uniform is being imposed on our officers only for decorative purposes particularly for protocol duties instead of being used for official purposes. The CBIC also replied to the Central Information Commission in r/o some RTI application that there exist no statutory provisions to wear the uniform. The Commission also asked the CBIC to issue the detailed and clear guidelines in this regard but the same are still awaited.

            3. It was mentioned in the draft provided by the HRD wing of CBIC that the uniformed officer has to salute in Naval and Military type. No need to submit that all of the officers from “top to bottom” wear the uniform in Navy and Military. It is also mentioned somewhere in the draft that the officer is not to travel in the public transport when in uniform. In such case, the CBIC will have to provide the official vehicle to all of the officers as per the entitlement.

            4. No doubt that the wearing of uniform is a matter of pride in the above organizations and also in police organizations. Uniform is also given tremendous social respect everywhere. But side by side, it is also true that it is worn in the above organizations from top to bottom without any discrimination or exception to perform uniform-related duties and also with complete respect and due facilities. But very unfortunately, our officers are forced to wear the uniform even at the places where it serves no purpose. 

            5. As far as the GST regime is concerned, the officers are not aware whether uniform is to be worn or not because there is no prescription of uniform under GST. Even if it is to be worn, there is no prescription of badges and other standards for uniform under the GST. Accordingly, proper uniform is to be notified in GST regime for all officers alongwith all facilities and amenities including vehicles with statutory provisions, if it is made mandatory to wear.  

 

6. If it is made mandatory to wear the uniform under GST, it is requested to kindly-

            i) Issue the statutory provisions for wearing of uniform from top to bottom making due prescription of uniform as well as badges and other standards etc.

            ii)  Ask the officers to wear the uniform only for the purpose of disposal of the official duties.

            iii) Provide government vehicles and other facilities as per the entitlement, so that our uniformed officers are not forced to travel in public transport.

            iv) Not to enforce the uniform until guidelines for all officers from top to bottom are issued in the aftermath of GST.

            v) Not to take any action against the officers who do not wear uniform until the uniform issue is decided to clear the ambiguity and statutory guidelines are issued.

Thanking you,

Yours sincerely,

                                                                                                                               

(HARPAL SINGH),

Secretary General.

Income Tax Notification regarding Faceless Assessment

 

Income Tax Notification regarding Faceless Assessment Dated 13th Aug 2020

NOTIFICATION

New Delhi, the 13th August, 2020
INCOME-TAX

S.O. 2746(E). -In exercise of the powers conferred by sub-section (3B) of section 143 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby makes the following amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue), Central Board of Direct Taxes, published in the Gazette of India, Extraordinary, vide number S.O 3265 (E) dated the 12th September, 2019, namely: –

1. In the said notification, –

(1) in the opening portion, for the word “E-assessment”, the words “Faceless Assessment” shall be substituted.

(2) for clause 1, the following clause shall be substituted, namely:-

“1. The provisions of clause (7A) of section 2, section 92CA, section 120, section 124, section 127, section 129, section 131, section 133, section 133A, section 133C, section 134, Chapter XIV, and Chapter XXI of the Act shall apply to the assessment made in accordance with the said Scheme subject to the following exceptions, modifications and adaptations, namely:

“A. (1) The assessment shall be made as per the following procedure, namely:-

(i) the National e-Assessment Centre shall serve a notice on the assessee under sub-section (2) of section 143, specifying the issues for selection of his case for assessment;

(ii) the assessee may, within fifteen days from the date of receipt of notice referred to in clause (i), file his response to the National e-assessment Centre;

(iii) where the assessee –

(a) has furnished his return of income under section 139 or in response to a notice issued under subsection (1) of 142 or sub-section (1) of section 148; and a notice under sub-section (2) of section 143 has been issued by the Assessing Officer or the prescribed income-tax authority, as the case may be; or

(b) has not furnished his return of income in response to a notice issued under sub-section (1) of section 142 by the Assessing Officer; or

(c) has not furnished his return of income under sub-section (1) of section 148 and a notice under subsection (1) of section 142 has been issued by the Assessing Officer;

the National e-Assessment Centre shall intimate the assessee that assessment in his case shall be completed under the said Scheme

(iv) the National e-assessment Centre shall assign the case selected for the purposes of e-assessment under the said Scheme to a specific assessment unit in any one Regional e-assessment Centre through an automated allocation system;

(v) where a case is assigned to the assessment unit, it may make a request to the National e-assessment Centre for-

(a) obtaining such further information, documents or evidence from the assessee or any other person, as it may specify;

(b) conducting of certain enquiry or verification by verification unit; and

(c) seeking technical assistance from the technical unit;

(vi) where a request for obtaining further information, documents or evidence from the assessee or any other person has been made by the assessment unit, the National e-assessment Centre shall issue appropriate notice or requisition to the assessee or any other person for obtaining the information, documents or evidence requisitioned by the assessment unit;

(vii) the assessee or any other person, as the case may be, shall file his response to the notice referred to in clause (vi), within the time specified therein or such time as may be extended on the basis of an application in this regard, to the National e-Assessment Centre;

(viii) where a request for conducting of certain enquiry or verification by the verification unit has been made by the assessment unit, the request shall be assigned by the National e-assessment Centre to a verification unit in any one Regional e-assessment Centres through an automated allocation system;

(ix) where a request for seeking technical assistance from the technical unit has been made by the assessment unit, the request shall be assigned by the National e-assessment Centre to a technical unit in any one Regional e-assessment Centres through an automated allocation system;

(x) the National e-assessment Centre shall send the report received from the verification unit or the technical unit, based on the request referred to in clause (viii) or (ix) to the concerned assessment unit;

(xi) where the assessee fails to comply with the notice referred to in clause (vi) or notice issued under subsection (1) of section 142 or with a direction issued under sub-section (2A) of section 142, the National e-Assessment Centre shall serve upon such assessee a notice under section 144 giving him an opportunity to show-cause, on a date and time to be specified in the notice, why the assessment in his case should not be completed to the best of its judgment;

(xii) the assessee shall, within the time specified in the notice referred to in clause (xi) or such time as may be extended on the basis of an application in this regard, file his response to the National e-Assessment Centre;

(xiii) where the assessee fails to file response to the notice referred to in clause (xi) within the time specified in the notice or within the extended time, if any, the National e-Assessment Centre shall intimate such failure to the assessment unit;

(xiv) the assessment unit shall, after taking into account all the relevant material available on the record make in writing, a draft assessment order or, in a case where intimation referred to in clause (xiii) is received from the National e-Assessment Centre, make in writing, a draft assessment order to the best of its judgment, either accepting the income, or sum payable by, or sum refundable to, the assessee as per his return or modifying the said income or sum, and send a copy of such order to the National eassessment Centre;

(xv) the assessment unit shall, while making draft assessment order, provide details of the penalty proceedings to be initiated therein, if any;

(xvi) the National e-assessment Centre shall examine the draft assessment order in accordance with the risk management strategy specified by the Board, including by way of an automated examination tool, whereupon it may decide to, –

(a) finalise the assessment as per the draft assessment order and serve a copy of such order and notice for initiating penalty proceedings, if any, to the assessee, alongwith the demand notice, specifying the sum payable by, or refund of any amount due to, the assessee on the basis of such assessment; or

(b) provide an opportunity to the assessee, in case a modification is proposed, by serving a notice calling upon him to show cause as to why the assessment should not be completed as per the draft assessment order; or

(c) assign the draft assessment order to a review unit in any one Regional e-assessment Centre, through an automated allocation system, for conducting review of such order;

(xvii) the review unit shall conduct review of the draft assessment order, referred to it by the National e-assessment Centre whereupon it may decide to, –

(a) concur with the draft assessment order and intimate the National e-assessment Centre about such concurrence; or

(b) suggest such modification, as it may deem fit, to the draft assessment order and send its suggestions to the National e-assessment Centre;

(xviii) the National e-assessment Centre shall, upon receiving concurrence of the review unit, follow the procedure laid down in sub-clause (a) or sub-clause (b) of clause (xvi), as the case may be;

(xix) the National e-assessment Centre shall, upon receiving suggestions for modifications from the review unit, assign the case to an assessment unit, other than the assessment unit which has made the draft assessment order, through an automated allocation system;

(xx) the assessment unit shall, after considering the modifications suggested by the review unit, send the final draft assessment order to the National e-assessment Centre;

(xxi) The National e-assessment Centre shall, upon receiving final draft assessment order, follow the procedure laid down in sub-clause (a) or sub-clause (b) of clause (xvi), as the case may be;

(xxii) the assessee may, in a case where show-cause notice under sub-clause (b) of clause (xvi) has been served upon him, furnish his response to the National e-assessment Centre on or before the date and time specified in the notice or within the extended time, if any;

(xxiii) the National e-assessment Centre shall,-

(a) in a case where no response to the show-cause notice is received, finalise the assessment as per the draft assessment order, as per the procedure laid down in sub-clause (a) of clause (xvi); or

(b) in any other case, send the response received from the assessee to the assessment unit;

(xxiv) the assessment unit shall, after taking into account the response furnished by the assessee, make a revised draft assessment order and send it to the National e-assessment Centre;

(xxv) the National e-assessment Centre shall, upon receiving the revised draft assessment order,-

(a) in case no modification prejudicial to the interest of the assessee is proposed with reference to the draft assessment order, finalise the assessment as per the procedure laid down in sub-clause (a) of clause (xvi); or

(b) in case a modification prejudicial to the interest of the assessee is proposed with reference to them draft assessment order, provide an opportunity to the assessee, by serving a notice as per the procedure laid down in sub-clause (b) of clause (xvi);

(c) the response furnished by the assessee shall be dealt with as per the procedure laid down in clauses (xxii), (xxiii), and (xxiv);

(xxvi) The National e-assessment Centre shall, after completion of assessment, transfer all the electronic records of the case to the Assessing Officer having jurisdiction over the said case for such action as may be required under the Act;

(2) Notwithstanding anything contained in sub-paragraph (1), the Principal Chief Commissioner or the Principal Director General, in charge of National e-assessment Centre, may at any stage of the assessment, if considered necessary, transfer the case to the Assessing Officer having jurisdiction over such case, with the prior approval of the Board.

B. (1) A person shall not be required to appear either personally or through authorised representative in connection with any proceedings under the said Scheme before the income-tax authority at the National e-assessment Centre or Regional e-assessment Centre or any unit set up under the said Scheme.

(2) In a case where a modification is proposed in the draft assessment order, and an opportunity is provided to the assessee by serving a notice calling upon him to show cause as to why the assessment should not be completed as per the such draft assessment order, the assessee or his authorised representative, as the case may be, may request for personal hearing so as to make his oral submissions or present his case before the income-tax authority in any unit under the said Scheme.

(3) The Chief Commissioner or the Director General, in charge of the Regional e-assessment Centre, under which the concerned unit is set up, may approve the request for personal hearing referred to in sub-paragraph (2) if he is of the opinion that the request is covered by the circumstances referred to in clause (vib) of Paragraph 12 of the said Scheme.

(3A) Where the request for personal hearing has been approved by the Chief Commissioner or the Director General, in charge of the Regional e-assessment Centre, such hearing shall be conducted exclusively through video conferencing, including use of any telecommunication application software which supports video telephony, in accordance with the procedure laid down by the Board.

(3B) Subject to the sub-paragraph (2) of paragraph (8) of the said Scheme, any examination or recording of the statement of the assessee or any other person (other than statement recorded in the course of survey under section 133A of the Act) shall be conducted by an income-tax authority in any unit under the said Scheme, exclusively through video conferencing, including use of any telecommunication application software which supports video telephony in accordance with the procedure laid down by the Board.

(4) The Board shall establish suitable facilities for video conferencing including telecommunication application software which supports video telephony at such locations as may be necessary, so as to ensure that the assessee, or his authorised representative, or any other person referred to in subparagraph (2) or sub-paragraph (3B) is not denied the benefit of the said Scheme merely on the consideration that such assessee or his authorised representative, or any other person does not have access to video conferencing at his end. ”.

(3) in clause 2, –

(i) after the words “arising out of assessments made”, the words “and penalty imposed” shall be inserted; and

(ii) within quotes, after the words “appeal against an assessment”, the words “order, or penalty order” shall be inserted

(4) in clause 3, within quotes, for the portion beginning with the words “an electronic record” and ending with the words “said Act”, the following shall be substituted, namely:-

“an electronic record shall be authenticated by-

(i) the National e-Assessment Centre by affixing its digital signature; and

(ii) the assessee or any other person, by affixing his digital signature if he is required under the Rules to furnish his return of income under digital signature, and in any other case by affixing his digital signature or under electronic verification code;

Explanation.– For the purpose of this paragraph, “electronic verification code” shall have the same meaning as referred to in rule 12 of the Rules.”

(5) in clause 4, within quotes, for the portion beginning with the words “The National e-assessment Centre shall levy the penalty” and ending with the words “as the case may be”, the following shall be substituted, namely: –

“The National e-assessment Centre shall levy the penalty as per the said draft order of penalty and serve a copy of the same along with demand notice on the assessee or any other person, as the case may be, and thereafter transfer electronic records of the penalty proceedings to the Assessing Officer having jurisdiction over the said case for such action as may be required under the Act.”

(6) in clause 5, for item B, the following item shall be substituted, namely: –

“B. The Principal Chief Commissioner or the Principal Director General, in charge of the National e-assessment Centre shall, with the prior approval of the Board, lay down the standards, procedures and processes for effective functioning of the National e-assessment Centre, Regional e-assessment Centres and the unit set-up under the said Scheme, in an automated and mechanised environment, including format, mode, procedure and processes in respect of the following, namely:_-

(i) service of the notice, order or any other communication;

(ii) receipt of any information or documents from the person in response to the notice, order or any other communication;

(iii) issue of acknowledgment of the response furnished by the person;

(iv) provision of “e-proceeding” facility including login account facility, tracking status of assessment, display of relevant details, and facility of download;

(v) accessing, verification and authentication of information and response including documents submitted during the assessment proceedings;

(vi) receipt, storage and retrieval of information or documents in a centralised manner;

(via) circumstances in which provisions of sub-paragraph (1) of paragraph 8 of the said Scheme shall not apply;

(vib) circumstances in which personal hearing referred to in sub-paragraph (3) of paragraph (11) of the said Scheme shall be approved;

(vii) general administration and grievance redressal mechanism in the respective Centres and units.”

(7) for the word “assesse”, wherever they occur the word “assessee” shall be substituted.

(8) for the words “this Scheme” or “the Scheme” wherever they occur the words “the said Scheme” shall be substituted.

2. This notification shall come into force with effect from the date of its publication in the Official Gazette.

[Notification No. 61/2020/F.No. 370149/154/2019-TPL]
ANKUR GOYAL, Under Secy.

Signed Copy