Constitution of Committee to deal with taxpayer’s grievance from high pitched assessments: CBDT

Instruction F.no. 225/101/2021-ITA-II, dated 23-04-2022

The Central Board of Direct Taxes (CBDT) vide Instruction No.17/2015 dated 09-11-2015 had constituted ‘Local Committees to deal with Taxpayer’s Grievances from High-Pitched Scrutiny Assessment’ (Local Committees) in each Pr. CCIT region. The purpose of the local Committees’ constitution was to deal with Taxpayers’ grievances expeditiously.
Considering the launch of the Faceless Assessment regime, the CBDT has issued revised instructions for the constitution and functioning of Local Committees. The following are a few key points of the revised instructions:

1. Constitution of Local Committees

Local Committees are required to be constituted in each Pr. CCIT region across the country, including the Pr.CCIT (Exemption) and Pr.CCIT (International Taxation). Adequate publicity shall be given for filing of grievance petitions regarding High-Pitch Scrutiny Assessments.

2. Receipt of Grievances

NaFAC will receive grievances through dedicated e-mail ID: samadhan.faceless.assessment@incometax.gov.in. For a non-faceless assessment regime, grievances will be received by the office of Pr. CCIT concerned, physically or through e-mail. All such grievances shall be forwarded to Local Committees.

3. Action to be taken by Local Committees

On receipt of grievance, Local Committees would examine:

a) Is there a prima facia case of High-Pitched Assessment, non-observance of principle of natural justice, non-application of mind or gross negligence of Assessing Officer/Assessment Unit?
b) Whether any sound reason or logic does not back the additions made in order?
c) Whether the provisions of the law have grossly been misinterpreted or obvious and well-established facts on records have been outrightly ignored?

The Local Committee may call for the relevant assessment records to peruse from the Jurisdictional Pr. CIT concerned.

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