Performance in Vivad se Vishwas Scheme to be part of Appraisal of Income Tax Officials

Performance in respect of Vivad se Vishwas Scheme to be part of Income Tax Officials Appraisal for FY 2019-20. Important in determining future postings-CBDT

Government  of India
Ministry of Finance
Department of Revenue
[Central Board of Direct Taxes]

New Delhi the 13th February , 2020

OFFICE MEMORANDUM

Sub: Performance of Pr. Chief Commissioners of Income Tax in respect of ‘Vivad Se Visbwas Scbeme’ to be a part of APAR- reg.

The Direct Tax Vivad se Vishwas Bill, 2020 has been introduced in the Parliament as a taxpayer friendly measure with the objective of minimizing litigation as well as to realize the demand locked up in litigation. Considering the importance being attached by the Government to the Scheme it is imperative that the field formations make efforts in the right earnest for the success of the scheme, after its enactment.

Accordingly, I have been directed to convey that all the field officers i.e., the Assessing Officers, Range Heads, Pr. Commissioners of Income Tax, Chief Commissioners of Income Tax and Pr. Chief Commissioners of Income Tax may give details of their performance in respect of ‘Vivad Se Vishwas Scheme’ in the self-appraisal in the APAR for F.Y. 2019-20. Details of the number of disputed cases, amount involved in disputed cases as well as the number of cases resolved and the amount collected under the scheme may be reported in the self-appraisal. The performance of officers in respect of ‘Vivad Se Vishwas Scheme’ will be specifically commented upon by the Reporting and the Reviewing officers and shall be an important factor in determining their future postings.

(Rakesh Gupta) CIT(C&S) , CBDT
All Pr. Cbief Commissioners of Income Tax

• Penalty u/s 271B for unfilled column 40 in Tax Audit Report Form 3CD deleted by ITAT
• Merely ex-parte rectifying computation without amending assessment order not make it nullity- ITAT
• Once assessee discharges primary onus, it shifts to AO to bring evidence to contrary – ITAT
• Cost Inflation Index for FY/Tax Year 2026-27 notified by CBDT. See Up-to-date Table of CII
• Power of CIT(A) u/s 251(1)(a) to remand case can be exercised only in best judgment assessment