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Instruction No. 8/2017 

Government of India
Ministry of Finance Department of Revenue (CBDT) 

North Block, N.Delhi, dated the 29th of September, 2017 

Subject: Conduct of Assessment Proceedings electronically in time-barring scrutiny cases-Order under section 119 of the Income-tax Act, 1961 ('Act']-regd.- 

As a part of Government's initiative towards E-governance, Income-tax Department has brought digital transformation of its business processes to a significant extent through the Income-Tax Business Application (ITBA) project which provides an integrated platform to conduct various tax-proceedings electronically through thee-Proceeding' facility available on it. As a digital platform for conduct of scrutiny assessment proceedings in an end to end manner is now available, CBDT has decided to utilize it in a widespread manner for conduct of proceedings in scrutiny cases. This Order covers various aspects of conducting scrutiny assessments electronically in cases which are getting barred by limitation during the financial year 2017-2018. 

2. Assessment proceedings in following time-barring scrutiny cases, pending as on 1st October, 2017 where hearing have not been completed, would be carried out through thee-Proceeding' facility on ITBA-

(i)  The time-barring scrutiny cases in seven metro cities namely Ahmedabad, Bengaluru, Chennai, Kolkata, Hyderabad, Delhi and Mumbai where assessment proceedings are already underway through the 'e-mail based communication' and where assessee is having 'e-Filing' account, proceedings in such cases shall be migrated to the `e-Proceeding' module of ITBA. Towards this end, intimation to this effect shall be issued to the concerned assessee by the Assessing Officer, electronically by 8th October, 2017, as per format in annexure-A. On issue of intimation by the Assessing Officer, the case would stand migrated to the 'e-Proceeding' facility. 

(ii) In respect of pending time-barring 'Limited Scrutiny' cases with Assessing Officers stationed at the place where headquarters of Principal Commissioners of Income-tax are located (excluding the cases falling in para above), an option is now available to the concerned assessees (having an 'e-Filing' account) to furnish their consent to the Income-tax Department for conduct of assessment proceedings through the 'e-Proceeding' facility of ITBA. The format of communication for this purpose is enclosed at annexure-B. This communication shall be issued electronically by the Assessing Officers to the concerned assessees by 8th of October, 2017. The last date for submitting consent by the assessees through their 'e-Filing' account is 15th October, 2017.

PFA the attached file for more details

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