ALL YOU NEED TO KNOW ABOUT E-ASSESSMENT

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As per the E-Proceeding facility, the tax officer shall communicate with the taxpayers through the income tax e-filing website. The taxpayers are required to submit the responses along with attachments and evidences (as applicable) on the e-filing portal. The response submitted by the taxpayer will be viewed by the tax officer electronically.
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The E-Proceeding facility is available for limited scrutiny, complete scrutiny as well as compulsory manual scrutiny (formats for issue of selection notices under these circumstances have also been notified and they incorporate an aversion in relation to the said "E-Proceeding Facility"). However, where a compulsory manual scrutiny is being carried out in case of a search or a requisition, the assessment proceedings shall be conducted manually.
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In addition to the above, the assessment proceedings may be conducted manually, if required, in the following situations:

• where the manual books of accounts or original documents are to be examined,
• where the tax authorities enforce personal attendance of a person under section 131 of the IT Act (i.e. summons for personal appearance),
• where the examination of a witness is required by the taxpayer or the tax department, or
• where a show-cause notice contemplating an adverse view is issued by the tax authorities and the taxpayer requests for personal hearing to explain his case.

The E-Proceedings facility has been introduced from the current financial year, and the CBDT has requested all taxpayers who do not have an account on the e-filing website to register themselves and create an account.
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Following are a few points in relation to e-assessment:
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a) As part of e-governance initiative to facilitate conduct of assessment proceedings electronically, Income-tax Dept. has launched 'E-Proceeding' facility.
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b) Under this initiative, CBDT has made it mandatory for the tax officers to take recourse of electronic communications for all limited and complete scrutiny.
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c) Except search related assessments, all scrutiny assessments shall be conducted only through the 'E-Proceeding' functionality available at e-filing website of Income-tax Dept.
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d) All the communications with the taxpayers shall be signed digitally by the tax officer and it will be delivered to a taxpayer in his e-filling account.
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e) On receipt of Dept. communication, taxpayer would be able to submit the response along with the attachments by uploading the same on e-filing portal.
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f) All the submissions and replies should be made by the taxpayer till office hours on the date stipulated for compliance.
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g) The response submitted by the taxpayer can be viewed by the concerned tax officer electronically in Income-tax Business Application (ITBA) Module.
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h) The facility for electronic submission of documents shall be automatically closed 7 days before the time barring date.
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i) Upon conclusion of hearing in assessment proceedings but before passing the final order, the concerned tax officer shall close the e-submission facility.
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j) Not all proceedings shall be carried out electronically. A few proceedings can also take place manually, i.e., examining the books of accounts, examination of witness, etc.
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k) The case-records and note sheets of proceedings is required to be maintained by the tax officer electronically.
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l) This electronic proceedings shall be carried out by the tax officers whether for Limited Scrutiny (in case of CASS) or Complete Scrutiny (in case of CASS) or Compulsory Manual Scrutiny.
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