TRANSFER OF AN INCOME TAX FILE
P.D.RUNGTA
TRANSFER OF AN INCOME TAX FILE
By
CA P.D.RUNGTA M.COM.,LL.B.,AICWA.,FCA.,DISA(ICAI)
CIRCUMSTANCES UNDER WHICH AN INCOME TAX FILE CAN BE TRANSFERRED
An application can be made to transfer Income Tax File from one assessing officer (AO) to another, If an assessee shifts from one place to another and due to this, jurisdiction of an assessing officer gets changed.
A file can be transferred to another assessing officer(AO) even if application for transfer is not filed by the assessee. As per section 127(3) of Income Tax Act, 1961, Opportunity of being heard is not required to be given to the assessee, if the file is transferred within a city.
INSTANCES WHEN DEPARTMENT CAN TRANSFER THE FILE
1. In case of search usually, on administrative directions all files of a group is transferred to one assessing officer. For this purpose normally files are being transferred to Central Circle.
2. If Total Income of an assessee increases then file can be transferred to Addl.Commissioner of Income Tax or Asst. Commissioner of Income Tax or if Income has been decreased then it can be sent back to current assessing officer. Generally these transfers are made on administrative directions.
PROCEDURES FOR FILE TRANSFER
If the Assessing Officers from whom file is to be transferred to and the Assessing Officers where file is to be transferred are under the jurisdiction of same Director General(DGIT), or Chief Commissioner of Income Tax(CCIT) and /or Commissioner of Income Tax (CIT), in that case application has to be made to the concerned CIT with copy to Assessing Officer (AO) where file need to be transferred.
Upon receipt of such application concerned Director General(DGIT), or Chief Commissioner of Income Tax(CCIT) and /or Commissioner of Income Tax (CIT) after going through facts will give directions mentioning the reasons. For this Chief Commissioner of Income Tax (CCIT)and /or Commissioner of Income Tax (CIT) may give an opportunity of being heard to assesee.
If Assessing Officers Who is having the present jurisdiction and Assessing Officers to whom the file is Proposed to be transferred are not under jurisdiction of same Director General(DGIT), or Chief Commissioner of Income Tax(CCIT) and /or Commissioner of Income Tax (CIT) then the Director General(DGIT), or Chief Commissioner of Income Tax(CCIT) and /or Commissioner of Income Tax (CIT) under whose jurisdiction file need to be transferred will issue directions. But if they are not agreeable then CBDT (Central Board of Direct Tax) may issue directions.
PRECAUTIONS TO BE MADE WHILE MAKING APPLICATION FOR TRANSFER
1. Assessee should clearly mention reasons for transfer while making application. If reason for transfer is address then new address should be mentioned in application. Other details that are required to be mentioned are
· Permanent Account Number (PAN),
· Commissioner of Income Tax (having jurisdiction over new address).
· Addl. /Jt. CIT (Transferor/Transferee) Range....................
· A.O. Circle/Ward.......................... (Who is having the present jurisdiction).
· A.O. Circle/Ward................. ...... (to whom the file is Proposed to be transferred).
2. Six (6) copies of Application should be filed with competent authority.
3. Copy of application should be sent to concerned AO, CIT and Addl./Jt.CIT
INFORMATION OF ADDRESS CHANGE ALSO NEED TO INTIMATED IN PAN CARD
An assesse is required to inform about his address change in PAN card by filing form for ‘Request for New Card or/and change or Correction in PAN data’ with NSDL with a requisite fees.
IF ASSESSMENT IS PENDING
As per section 127(4) of the Income Tax Act, 1961 a file can be transferred at any stage of proceedings.
DEMAND OR REFUND OF TAX UPON TRANSFER
When a file is transferred then Demand or Refund of Tax can be collected/refunded by new assessing officer. Now a days Demand or Refund is processed by Central Processing Centre, Bangalore.
WHETHER APPEAL WILL BE TRANSFERRED
It is not necessary that appeal will be transferred.
TRANSFER OF WEALTH TAX FILE
An assessee should file only one application for transfer of Income Tax as well as Wealth Tax file.
DRAFT APPLICATION FOR TRANSFER OF AN INCOME TAX FILE
To,
The Chief Commissioner of Income Tax/ Commissioner of Income Tax
City.....................
State...................
Hon'ble Sir,
Ref. : Shri............... (Name of the Tax payer)
PAN......... /GIRNo............. A.Y...............
Sub: Transfer of file from....................... to................
I would like to inform you that I have permanently shifted from...................... to................. My present address is as under:-
(Name and address of the Tax payer)
My present jurisdiction lies with the A.O. Circle/Ward............ /Range........... Income Tax Department............. (Place), which falls under the Commissioner ofIncome Tax............
Under the circumstances Your Honour is requested to kindly issue necessary orders for transfer of my assessment records from the present A.O. Circle/Ward............ /Range........ ..to the A.O. Circle/Ward................./Range......... who is now having correct jurisdiction over my new address as stated above.
An early action in the matter will be greatly appreciated as I have been filing my returns regularly and it would be proper if my past records were available with the current Assessing Officer.
Yours sincerely.
(Signature of the Tax payer)
Copy also sent to:-
1. Commissioner of Income Tax (having jurisdiction over new address).
2. Addl. /Jt. CIT (Transferor/Transferee) Range....................
3. A.O. Circle/Ward.......................... (Who is having the present jurisdiction).
4. A.O. Circle/Ward................. ...... (to whom the file is Proposed to be transferred).
(Signature of the Taxpayer)
Old Address:
New Address:
Note: In case the file is to be transferred to a place within the same CIT Charge, the application should be addressed to the Commissioner of Income Tax under whose charge the file is existing.
Best Regards,Pramod Dayal Rungta
M.Com.,LL.B.,AICWA.,DISA(ICAI).,FCA
Member EIRC ICAI (2010-12)
P.D.Rungta & Co.
Chartered Accountants
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This will be of great help to me & all professional fraternity .
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On Thursday, December 29, 2011 at 8:53:39 AM UTC+5:30, CA RUNGTA PD wrote: