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.
CBDT has issued revised requirements of DIN referencing in Income Tax notices etc. and exceptions Section 292B of Income Tax…
When property purchased and sold within same year both sale and purchase price has to be adopted by applying same…
ICAI defers the mandatory effective date of SQM 1 and SQM 2 The Council of ICAI, at its 451st Meeting…
Addition deleted as it was made on the basis of letter of District Magistrate which not recovered during the search…
Banks not required to deduct TDS under Income Tax Act 2025 on interest income below threshold limit - CBDT clarification …
Allegations of delay in TDS deposit, role of person responsible are disputed factual matters which must be tested at trial…