Brief note on ‘e-proceedings’ and ‘Faceless Assessment’ for reference of concerned taxpayers.
Note on ‘e-Proceedings’
(For cases under International Taxation and Central Charges)
1. As a part of e-governance initiative, to facilitate conduct of assessment proceedings electronically, Income-tax Department has developed the ‘e-Proceedings’ facility. It is a simple way of communication between the Department and assessee in a hassle-free
manner, through electronic means, without the necessity to visit Income-tax Office for conduct of assessment proceedings. This new facility is also environment friendly as assessment proceedings have now become paperless.
2 In assessment proceedings through the ‘e-Proceedings’ functionality, there is a seamless flow of letters, notices, questionnaires, orders etc. from Assessing Officer to assessees’ eFiling account. On receipt of Departmental communication, assessee is able to submit his
response along with attachments, if any, by uploading the same on the e-Filing portal. The response submitted by the assessee is also viewed by the Assessing Officer electronically. Thus, besides saving precious time of the taxpayer, ‘e-Proceedings’ also provides a 24X7
anytime/anywhere convenient facility to submit response to the Departmental queries in course of assessment proceedings.
3. In proceedings being carried out through the ‘e-Proceedings’ facility, assessee retains complete information of all e-submissions made during the course of assessment proceedings in his e-filing account, which is very useful for reference & record purposes.
4 .In cases under ‘e-Proceedings’, physical hearing/attendance may take place in following situation(s):
I. where books of accounts have to be examined; or
II. where provision of section 131 of Income-tax Act, 1961 has been invoked; or
III. where examination of witness is to be made by assessee or Assessing Officer; or
IV. where a show-cause notice contemplating any adverse view is issued and assessee
requests for personal hearing to explain the matter.
5. The response to the notice, if any, is to be submitted to the Assessing Officer by the assessee through ‘e-Proceedings’ facility, as mentioned above.
6. This taxpayer friendly measure has substantially reduced the compliance burden for assessees. The assessees who do not yet have an e-Filing account, are requested to get themselves registered by visiting the home page of website https://www.incometax.gov.in .
Note on ‘Faceless-Assessment’
(For cases under faceless assessment)
Faceless Assessment is a step forward towards bringing in an efficient and transparent tax regime in the country. The salient features of Faceless Assessment are as under:
1. A National Faceless Assessment Centre (NaFAC) has been set up to facilitate the conduct of Faceless Assessment proceedings in a centralized manner.
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