An initiative by the Income Tax Department, Goverment of India
The National Judicial Reference System (NJRS) project is one of the key measures being taken up by the Central Board of Direct Taxes to streamline the litigation management system in the Income Tax Department (ITD). NJRS is envisaged to be a comprehensive electronic database of all appeals and judgments in Direct Tax cases pending before various judicial authorities i.e. Income Tax Appellate Tribunal (ITAT), High Courts and the Supreme Court of India. It will also bring automation in the working of the Judicial wings of the department. NJRS has the facility to help in tracking of appeals in ITAT, High Courts and the Supreme Court, and issuing alerts and reminders in case of delays in filing appeals.
NJRS is also a knowledge repository that will enable the Assessing Officers to be consistent in framing assessment orders due to easy accessibility of judicial information, case laws and judgments. Thus, NJRS will help in improving the quality of work output. It will assist the Departmental Representatives/Counsels in improving the quality of representation before Tribunals & Courts and enhancing the success rate of the department in appeals.
NJRS is thus envisaged as a tool for effective tracking and monitoring of Appeals at various stages, reduce litigation & disputed tax demand by bunching & targeting high demand cases, a comprehensive reference system and a decision support system to achieve efficiency in the tax litigation processes of the Income Tax Department, Government of India. It is accessible to all officers of ITD over the internet.
A consortium comprising of M/s NSDL e-Governance Infrastructure Ltd. and M/s Skorydov Systems Pvt. Ltd. is the Implementation Agency (IA) for the NJRS project.
The following courts are covered under NJRS:
All appeals/ judgments under the following Acts are covered under NJRS:
There are conceptually two components of NJRS for appeals and judgments that are accessible through a unified interface of the NJRS portal:
NJRS has been designed for exclusive use by the ITD users. Taxpayers (litigants) have been provided limited access of their own appeals in NJRS.
Please note that some of the functionalities are not available in the beta release. Pls see Q1.9 for details.
The project aims to obtain data directly from courts’ computer systems, subject to requisite approval from the courts. So far the following courts have agreed to provide data from their computer systems for the NJRS project – ITAT (all 27 cities), Supreme Court of India, High Courts of Punjab & Haryana, Gujarat, AP & Telangana, Karnataka, Guwahati, Sikkim, Madhya Pradesh and Kolkata.
In addition to the data received from the courts, a Central Data Processing Centre (CDPC) has been established at Nashik to pick up more metadata from the appeal documents scanned at the various Regional Scanning Centres (RSCs). These RSCs have been setup at the 27 ITAT locations in the country and also at the Directorate General of Legal & Research, ITD.
Some data is also to be sourced from other computer systems of the department. For example, the jurisdiction over a particular appeal is determined based on the PAN number available in the appeal documents and by determining the concerned AO from the PAN database of the department. The post and employee data is provided by the HRMS system of the department. The Acts and Circulars are to be provided by the DIT(System)-III from the www.incometaxindia.gov.in website database.
M/s Skorydov Systems Pvt. Ltd. is responsible for providing the judgment related data.
NJRS has been designed for exclusive use by the ITD users. Taxpayers have been provided limited access to NJRS to view their own cases.
Functionality has been made available at https://www.njrs-itd.gov.in
A user can access NJRS application by using his employee ID as the User ID. The password will be provided by NJRS.
The process of obtaining NJRS login password is as follows:
The employee code (provided by ITD) of the User has to be used as a User ID for login to NJRS.
NJRS has a role-based access control system for users. The officer will login to the system using their User ID and password as usual. In case an officer is holding multiple charges, the system will prompt the officer to select one of the charges. The access to underlying data will be covered accordingly. On completion of work related to the selected charge, the officer is required to logout and login again to perform duties related to their other charge(s).
Users can initiate a request for reset of password as follows:
NJRS has been designed mainly for use by the ITD users. Taxpayers have been provided limited access to the extent of viewing the status of their appeals only.
Taxpayers do not require a user ID on NJRS. They will be able to view the status of their appeal, next hearing date and the judgment text by providing details of the PAN.
The Help Desk will help NJRS users in resolution of technical problems and requests pertaining to the access of NJRS application.
The Helpdesk operates from 9:30 AM to 6:00 PM on all working days of ITD from Monday to Friday. Helpdesk Contact No. (022) 40904945.
A Judicial Research Team (JRT) consisting of experienced resources will help NJRS Users in preparing custom reports based on the information available in NJRS. This is an email based research support to be made available from Go-live.
The JRT would provide help to NJRS users in litigation management by generating reports. However, the Help desk will help users in resolving technical issues pertaining to the access to NJRS application.