To
The Chairman
Central Board of Direct Taxes (CBDT)
North Block, New Delhi – 110001
Subject: Recommendation for Enhancing Communication Methods to Reduce CPC-Related Litigation
Respected Sir,
The BVGF Professional Wing expresses its sincere gratitude for the technological advancements adopted by the Income Tax Department, particularly in the CPC processing system. These initiatives have significantly improved efficiency and transparency.
However, it has been observed that in several cases, additions or adjustments are made by the CPC primarily due to non-compliance with notices. These notices, whether related to defective returns or intimations, are often sent only through a single e-mail ID or uploaded on the Income Tax portal.
It is an admitted fact that many taxpayers, particularly senior citizens and small taxpayers, are still not fully conversant with e-mail systems and technology-based communications. As a result, they inadvertently miss responding to such notices, leading to avoidable additions, increased litigation, and additional workload for appellate authorities, including senior levels.
Our Recommendation:
From the desk of BVGF Professional Wing, we humbly recommend:
1. Multiple Reminders: At least three reminders may kindly be issued before initiating any adjustment or addition, using all available contact points.
2. Alternative Email IDs & Mobile Communication: Notices/intimations may also be sent to alternate e-mail IDs (if available) and simultaneously communicated through mobile-based SMS alerts.
3. Portal Dashboard Alerts: Prominent alerts on the taxpayer’s portal dashboard to ensure visibility and timely action.
4. Postal Communication: In cases where there is no response despite electronic communication, one reminder may also be sent through physical postal mode, especially in cases where tax adjustments or additions are proposed.
These measures will not only reduce litigation and appeals but also improve compliance and taxpayer satisfaction.
We sincerely request your honour to kindly consider our representation in the larger interest of both taxpayers and the department.
With highest regards,
CA. AJAY KUMAR AGARWAL
DELHI
National Incharge, Direct Tax, Bhartiya Vaishya Global Foundation
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