Manual - Scrutiny of returns - Are Executive Commissionerates usurping powers of Audit Commissionerates?

I totally agree with the author that the so called detailed scrutiny by the Range officer will result in harassment of the assesses. Added to this, the officers who are facing problems due to poor planning and performance in utilising of ACES and with severe shortage of manpower, are not in a position to do effective scrutiny. It is also a duplication of the tasks assigned to Audit Commissionerates as per the reorganisation and the assessees are to be contacted to get all the informations for scrutiny in the traditional mode. The officers are always kept busy in churning out some reports which has not served any purpose as no follow up action appears to have been taken by using such reports. Inspite of computerisation, the thirst for reports has not ended, which is a bad practice in the present digital era. The use of paper has increased multifold as the use of traditional way doing office work, even after computerisation continues, which is against the very principle and purpose behind such an effort. The assurance and goal set out at the start of ACES, i.e., to automate all the excise and service tax office work flow has totally failed. Implementation of ACES in toto has to be the first step that needs to be taken now without any further delay. Instead of planning to utilise and concentrate on office automation, the restarting of the detailed manual scrutiny by the already ill-equipped Range is only a retrograde step.The TARC has suggested for a functional orientation to promote specialization as against the existing system. Further it recomends that all the key operations of tax officers are to be shifted to the digital platform to ensure uniform and reliable measurement of their performance. If we donot exploit the digital platform already in existance for over a decade, it is underutilisation of the facility. If we adopt the traditional method instead of CAAP audit, it is a step in the negative direction and we are bound to fail as the history indicates. As against improving and strengthening the audit commissionerates by providing sufficient manpower, suitable infrastructre, digital analysis skills and tools etc., so as to serve the purpose for which it is created, reverting to an old traditional method is not a desirable step. Instead efforts should be taken for immediate and total utilisation of all the modules of ACES, so that the traditional reports regime sees its end. If all the modules of ACES are used and further upgraded, it will not only helps in total office automation but also helps in effective management of available officers. By doing so the complete revenue and related data, details of previous audit , master files, dispute details, cases in Tribunal and court, pendency in refund, recovery to be effected etc.,could be accessed readily, without approaching the assessee time and again.
It is my sincere hope that the department will take positive steps in this direction so that the officers of all grades and ranks are made to use the ACES for every office work as promised at the start, so that our performance improves and the assessees are spared of the unproductive task of providing information time and again.

MG Kodandaram
Supdt NACEN
Bengaluru

madihally kodandaram 02/08/2015