INCOME TAX ITBAAPPEAL REGISTER amp CSR INSTRUCTION NO1 DATED 322017 Launch of Appeal Register amp CSR Module of Income Tax Business Application ITBA This is in reference to the subject mentioned above The functionality for generating the Central Scrutiny Report CSR on orders of CITAITATHigh Court is now available in Appeal Register amp CSR module of ITBA 2nbspThe Appeal Register amp CSR module of the ITBA can be accessed by entering the following URL in the browser httpsitbaincometaxgovin The path for the module is ITBA Portal 8594 Login 8594 Modules 8594 Appeal Register amp CSR 3nbspThe CSR module has been designed primarily based on the CBDTs Instructions No 42011 72011 amp 82011 Following functionalities shall be available through ITBA  Appeal Register amp CSR Module A Appeal Receipt Register On receipt of an appellate order1nbspthe PCIT or HQ amp Staff of PCIT shall enter the basic details of such order in the Appeal Receipt Register maintained in the office of the PCIT The period of limitation for filing of further appeal will be based on date of receipt of the Appellate order in the office of the PCIT Following functions can be performed in the Appeal Receipt Register PCITHQ of PCITStaff of PCIT can select the receipt date Appellate authority and enter other particulars of the Appeal order and Save Such entry would then be visible to the concerned range Head and the AO so as to enable the AO to initiate the CSR workflow If required the AO Staff can also edit details of an Appellate order entered by the office of PCIT and save such details except date of receipt of Appellate order On completion of various appeal filing processes details of new appeals filed will keep getting updated so that User can monitor the same for the purpose of scrutiny selection keeping penalty in abeyance recovery of demand etc B CSR on CITA Order Following are the steps to prepare CSR on CITA Order AO will enter Appeal order details and then proceed to analyse the order of CITA as per the proforma After completing analysis AO will submit the request to Range Range Head will discuss the issues involved and wherever applicable enter the draft grounds of appeal with his recommendation for filing appeal Range will thereafter submit the request to PCIT PCIT will record the decision whether appeal is to be filed or not and transfer the workitem to AO with the directions on filing of appeal PCIT will also be able to issue Authorisation letter to the AO for filing of appeal In case appeal is to be filed AO will generate Form 36 and enter the details of filing of appeal with ITAT Once details are saved AO will close the workflow On closure status of the request will be updated in Appeal Receipt Register as well Facility to submit delegate and send back the workitem is available to the users Facility to download and print the content of CSR is also available to the user A printout can be generated at any stage by clicking on Print button A pdf file will get download and the User can then print the downloaded file C CSR on ITAT Order Following are the steps to prepare CSR on ITAT Order AO will record various aspects of the ITATs order and provide necessary analysis of the appellate order After doing the analysis AO will submit the request to Range Range Head will record the issues involved and will enter the draft grounds of appeal with recommendation for filing appeal wherever applicable Range will thereafter submit the request to PCIT PCIT will record his recommendation whether appeal has to be filed or not and draft Substantial Question of Law He will then submit the request to CITJudicial CITJudicial will view the recommendation on filing appeal and then submit the request to CCIT with his observations CCIT will make the decision whether appeal has to be filed or not Once decision is taken by CCIT the workflow will be sent to PCIT PCIT will then issue necessary directions to AO by clicking on Direction on filing and the workitem will then flow to AO for filing of appeal Facility to download and print the content of CSR is also available to the user A printout can be generated at any stage by clicking on Print button A pdf file will get download and the User can then print the downloaded file After filing the appeal AO will update the details in Filing of Appeal Tab and thereafter will close the workflow Once workflow is closed status will be updated in Appeal Receipt Register Facility to submit delegate and send back the workitem is available to the users D CSR on High Court Order Following are the steps to prepare CSR on High Court Order where appeal is proposed to be filed by preparing Proforma B PCIT will enter the following details Details of high court judgment along with limitation date for filing SLP in Supreme Court Facts of the case in brief Substantial question of law to be proposed in the SLP Details of respondent as well as his own communication details Thereafter he will submit the request to CCIT CCIT will record his commentsrecommendation and assign the workflow to PCIT PCIT will record the comments of CCIT in Performa B and thereafter physically sent the Proforma B report to the Directorate of LampR along with necessary annexures In case appeal is not to be filed PCIT will close the workflow Facility to download and print the content of CSR is also available to the user A printout can be generated at any stage by clicking on Print button A pdf file will get download and the User can then print the downloaded file Once appeal is filed AO will enter and save the details of filing of appeal and close the workflow Once workflow is closed status will be updated in Appeal Receipt Register Facility to submit delegate and send back the workitem is available to the users 4nbspMIS and Dashboard  inbspnbsp MIS There shall be a facility for viewing and generating various MIS in respect of this module The MIS is accessible through module home page The AO and its staff Range and its staff PCsITCsIT HQ and staff of PCsITCsIT HQ amp staff of CCIT can view and generate MIS reports The path for the same is Appeal Register amp CSR Home Page 8594 MIS Reports iinbsp Dashboard The dashboard is available through module home page The AO and its staff Range and its staff PCsITCsIT HQ and staff of PCsITCsIT and HQ and Staff CCIT have facility to view the dashboard The path for the same is Appeal Register amp CSR Home Page 8594 MIS Reports 8594 Dashboard 5nbspIt is requested that the relevant Officers may henceforth use the Appeal Register and CSR module as made available in ITBA for processing second appealAppeal before higher judicial fora 6nbspRelevant users will need their individual name based department email IDs and RSA tokens The username and passwords will be communicated on their respective email ID The log in to the system will be through the username and password sent on individual email ID along with the RSA token over the Taxnet nodes Users are advised to contact their respective RCC Admin for name based department email ID 7nbspUsers on Windows XP system are advised to download the Chrome version 43 or Firefox version 36 browser if unavailable fromnbspITBA Portal 8594 Download PreRequisitesnbspto access the new ITBA application 8nbspUsers are advised to contact helpdesk in case of any issues in respect of the ITBA A nbsp URL of helpdesk  httpitbahelpdeskincometaxnet B nbsp Help desk number nbsp01202811200 new 27701202772828  42 old C nbsp Email ID  helpdesk messagingincometaxgovin D nbsp Help desk Timings  830 AM  730 PM Monday to Friday 9nbspTraining material including user manual help content and frequently asked questions FAQs are available on the Appeal Register amp CSR Module Home Page and onnbspITBA Portal 8594 Online Training on ITBAnbspUser can click on the Online training functionality to access the following User Manual Frequently Asked Questions and a Power Point Presentation to understand how to use the Appeal Register amp CSR module Screen shot depicting access to the Online Training facility on CSR module is as follows FNOSYSTEMITBAINSTRUCTIONAPPEAL REGISTER amp CSR185201617  1nbspIt may be noted that any Appellate order uploaded by the CITA in ITBA shall be visible to the relevant Assessing Officer and Pr CIT based on the PAN jurisdiction However to take care of the situation during the transition period from a manual to system enabled CITA environment the facility to enter the Appellate Order details by the Oo Pr CIT has also been provided If the Appellate order is available in the system then the CSR process can be commenced immediately by selecting the appropriate Appellate Order The limitation date would however commence only upon the receipt of the certified signed copy of the Appellate Order in the Oo the Pr CIT till the time digital signature is introduced for CIT A nbsp