The process of managing the ITD-related proceedings electronically is known as e-proceedings. In place of handling the proceedings manually, user can manage their proceedings online through assigned Income Tax Officer (ITO).
With an assigned ITO, assessee can communicate online to reduce visits in IT office for regular issues.
The e-Proceeding is available for all applicable type of notices, questionnaire, and letter issued under various sections of the IT Act.
Perform the following steps to access e-Proceeding:
|Step 1||Logon to the ‘e-Filing’ Portal www.incometaxindiaefiling.gov.in|
|Step 2||The user has an option to opt-for/opt-out of e-Proceeding at any time. By default, ‘Opt for e-Proceedings’ is selected as Yes.|
To opt-out e-Proceeding, click ‘Change’ ⇒ Click Confirm
To opt-for e-Proceeding, click ‘Change’ ⇒ Click Confirm
Note:The users will not be not allowed to submit the online response, if ‘No’ is selected for ‘Opt for e-Proceedings’, however, user can view details of the proceeding.
|Step 3||Go to the ‘e-Proceeding’ menu located at upper-middle side of the page ⇒ Click ‘e-Proceedings’ ⇒ Proceed further if data is available ⇒ Click Proceeding Name link under ‘Proceeding Name’ tab ⇒ Click Submit provided at ‘Response’ tab ⇒ Click ‘continue’|
- If status of the response reflects as ‘Open’, then the users can submit the response until 6 PM (IST), 7 days prior to the proceeding limitation date.
- If status of the response reflects as ‘Re-enabled by AO’, then the users can submit the response until 6 PM (IST) of the proceeding limitation date.
- If status of the response reflects as ‘Closed’ or ‘Closed by AO’, then the user is not allowed to submit the response.
|Step 4||To view the the submitted response – Click Here|
|Step 1||Logon to ‘e-Filing’ Portal www.incometaxindiaefiling.gov.in|
|Step 2||Go to the ‘e-Proceeding’ menu located at upper-middle side of the page ⇒ Click ‘e-Proceedings’ ⇒ Proceed further if data is available ⇒ Click Proceeding Name link under ‘Proceeding Name’ tab ⇒ Click View provided at ‘Response’ tab ⇒ Click ‘View Details’|
Note:The User can download the uploaded attachments and the Acknowledgement receipt for the submitted response containing the hash value of the data of the submission as proof of submission.
|Step 3||Once the Officer completes the proceeding, the Assessment Order or final order will be displayed to the user and the status of the proceeding will be marked as closed.|
|Step 4||For Proceedings that are marked as closed, user can file an appeal by clicking hyperlink under ‘Action’column. Click Continue ⇒ Select the relevant CIT(A) or check the checkbox if relevant CIT(A) is not present ⇒ Select the State and City ⇒ Select the relevant CIT(A) ⇒ Click Continue ⇒ Read the instructions carefully and fill the Form 35 ⇒ Verify the details ⇒ Click Preview and Submit|
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e Proceeding / e -Assessement under Income Tax -User Manual