Tightening reporting norms, the tax officers have been asked to submit self appraisal reports to the Revenue Department and explain reasons for the “poor performance” in doing e-scrutiny of tax returns. As it promotes paperless e-mail based assessment to limit personal interface between the taxpayer and taxmen, the Revenue Department has asked officers to file a report on the e-assessments they took up and disposed off in the year. In the self-appraisal form, they have also been asked to file reasons for “low performance”, according to a CBDT order. The Central Board of Direct Taxes (CBDT) has started paperless assessment proceedings in 7 metro cities of Delhi, Mumbai, Ahmedabad, Bengaluru, Chennai, Hyderabad and Kolkata. The assessment proceedings in all cases selected under scrutiny have to be conducted through email based communications unless the taxpayer concerned desires to opt out of the paperless assessment scheme.
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In a communication to Principal Chief Commissioners of I-T in these seven regions, the apex policy making body CBDT has asked them to report disposal of cases carried out in paperless assessment mode by the 7th of next month. As per the format for filing of report, the officers will have to give statistical information regarding the number of e-assessment cases under his jurisdiction at the beginning of the month, and the number of cases selected for scrutiny.
The tax officer also has to give the number of cases disposed during the month through e-assessment, cumulative disposal during the financial year and pending e-assessment at the end of the month. A self appraisal report has to be filed based on the performance in e-assessment, which will be judged by disposal of cases by Principal Commissioners of I-T. They will also have to give reasons in case of low performance.
Under the e-assessment scheme, the I-T department uses email for sending questionnaires and notices at the time of scrutiny proceedings and taxpayer also has to respond by email.