CBDT brings in DIN concept to ensure transparency in Tax Administration

In order to prevent such instances and to maintain a proper audit trail of all communication, the CBDT has, vide Circular No.19/2019 dated August 14, 2019, laid down parameters

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.

In order to prevent such instances and to maintain a proper audit trail of all communication, the CBDT has, vide Circular No.19/2019 dated August 14, 2019, laid down parameters specifying the manner in which any communication issued by any income-tax 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.

All such communication issued on or after October 1, 2019, shall carry a computer-generated Document Identification Number (DIN) duly quoted in the body of such communication. CBDT has also specified exceptional circumstances where the communication may be issued manually but only after recording reasons in writing and with the prior written approval of the Chief Commissioner / Director General of Income-Tax concerned.

In cases where manual communication is required to be issued, the reason for the issue without DIN has to be specified along with the date of written approval of the Chief Commissioner/ Director General of Income-Tax in a particular format.

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, 2019.

This is another step taken by CBDT towards better delivery of taxpayer services while ensuring accountability in official dealings.

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