CBDT issues instructions for High Pitched Scrutiny Assessment considering Faceless regime [Read Instructions]

The Central Board of Direct Taxes (the ‘CBDT’), by its Instruction No. 17/2015 dated 09.11.2015 provided for the constitution of ‘Local Committees to deal with Taxpayers’ Grievances from High-Pitched Scrutiny Assessment’ in each Pr. CCIT region. The Local Committees were constituted to expeditiously deal with Taxpayers’ grievances arising from the High-Pitched Scrutiny Assessment.

Taking into consideration the changes in organizational set-up subsequent to the launch of the Faceless Assessment regime, the CBDT, in the exercise of its powers under section 119 of the Income-tax Act, 1961 (‘the Act’) and in supersession of its earlier Instruction No. 17/2015 dated 09.11.2015, CBDT hereby issues the following instructions regarding constitution and functioning of ‘Local Committees to deal with Taxpayers’ Grievances from High-Pitched Scrutiny Assessment’.

Local Committees to deal with Taxpayers’ Grievances from High-Pitched Scrutiny Assessment (‘Local Committees’) are required to be constituted in each CCIT region across the country including the Pr. CCIT (Exemption) and Pr. CCIT (International Taxation).

The Local Committees constituted as above shall deal with the grievance petitions of the assessees under the jurisdiction of respective Pr. CCIT regarding High-Pitched Scrutiny Assessments completed under both Faceless and non-Faceless Assessment regimes. These Committees constituted in Pr. CCIT Region will also handle the grievances pertaining to Central Charges located under the territorial jurisdiction of the Pr. CCIT concerned.

Receipt of Grievances

Grievances related to High-Pitched Scrutiny Assessments completed under the Faceless Assessment regime will be received by NaFAC through dedicated e-mail id: [email protected]. Grievances so received shall be forwarded to the Local Committee of the Pr. CCIT concerned by NaFAC, under intimation to Pr. CCIT of the Region/ Pr. CCIT (Exemption).

Grievances related to High-Pitched Scrutiny Assessments completed under the non­ Faceless Assessment regime will be received by the office of Pr.CCIT concerned, physically or through e-mail. Grievances so received shall be forwarded to the Local Committee of the Pr. CCIT concerned.

Once a grievance is received, action will be taken by the Local Committees on grievance petitions.

The Follow-up action will be taken by Pr. CCIT. the work of Local Committees will also be reviewed by Pr. CCIT.