All I-T Dept communication to have Document Identification Number

Every communication to be issued by the Income-Tax Department will now have a Document Identification Number (DIN). This intends to insure proper audit trail of such communication.

The Income-Tax Department, in a circular dated August 14, specified that any communication issued by any I-T authority relating to assessment, appeals, orders, statutory or otherwise, exemptions, enquiry, investigation, verification of information, penalty, prosecution, rectification, approval etc. to the assessee or any other person will be dealt with this order.

“All such communication issued on or after the October 1, 2019, shall carry a computer-generated Document Identification Number (DIN) duly quoted in the body of such communication,” the Department said.

It said that with a view to bringing greater transparency in the functioning of the tax administration and improvement in service delivery, almost all notices and orders of Income-Tax Department are being generated electronically on the Income Tax Business Application (ITBA) platform.

However, it has been brought to the notice of the Central Board of Direct Taxes (CBDT) that there have been some instances in which the notice, order, summons, letter and any correspondence (hereinafter referred to as “communication”) were found to have been issued manually, without maintaining a proper audit trail of such communication. Now, the new system is expected to end this.

The circular has mentioned five specific circumstances under which communication can be issued manually but there too conditions applied. Circumstances include, technical difficulty in issuance of DIN, unavailability of concerned official in the office, delay in PAN migration, unavailability of PAN and functionality to issue communication in the system. However, communication issued manually will be permitted only after recording reasons in writing and with the prior written approval of the Chief Commissioner or Director General of Income-Tax concerned.

The Department has also said that any communication which is not in conformity with the prescribed guidelines shall be treated as invalid and shall be deemed to have never been issued. Further, CBDT has also laid down the timelines and procedure by which such communication issued manually will have to be regularised and intimated to the Principal Director General of Income-tax (Systems).

In addition to the above, in all pending assessment proceedings, where notices were issued manually, prior to issuance of the above referred Circular, all such cases would be identified and the notices so sent would be uploaded on ITBA by October 31

“This is another step taken by CBDT towards better delivery of taxpayer services while ensuring accountability in official dealings,” the Department said.

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