NeAC Instruction on handling of non-responsive & other cases for physical verification through Verification Units
National e-Assessment Centre, Delhi
Room No. 401, 2nd Floor, E-Ramp,
Jawaharlal Nehru Stadium, Delhi-110003
Dated: 12.03.2021
F. No. CIT(NeAC)/2020-21/802
To
The Chief Commissioners of Income Tax (ReAC),
The Pr CSIT ReAC (AU & VU)
Madam/Sir,
Kindly refer to the above.
2. I am directed to inform that the CBDT has approved that the following cases to be handled through physical verification by designated VUs through Insight –
(i) Non-CASS compulsory cases, set-aside and 148 assessment cases as non responsive for service of notices as per SOP approved on 10.02.2021
(ii) CASS cases – The CASS cases where assessee has not replied in last 60 days despite notices from the FAO
(iii) Compulsory/148/Set aside cases – where the assessee has not responded to the notices in last 30 days. However, the cases where emails are not present (cases without digital footprint) may not be marked as they would be handled by different procedure .
such cases would be handled as per the SOP approved on 10.02.2021. In all these cases final order are proposed not to be passed for at least 15 days in the cases after they are marked as non-responsive
Yours faithfully ,
(Ashish Abrol)
Commissioner of Income-tax (NeAC) , Delhi.
ITAT power to pass such orders "as it thinks fit" implies a judicial discretion to be exercised within the parameters…
Mere non-deduction of TDS by the deductor on a transaction does not change the character of the transaction to make…
ICAI has extended the last date to online submit Multipurpose Empanelment Form (MEF)- 2026-27 from 29th August 2026 to 9th…
Can a demand notice be issued u/s 156 for non-payment of Dividend tax u/s 115-O, when as per assessment order…
The issue already examined and adjudicated by the quasi-judicial authority, i.e., CIT(Appeals), cannot be reopened on the same set of…
One TDS is deducted, credit has to follow, failure of deductor to deposit the amount to the credit of the…