{"id":188904,"date":"2018-02-14T10:44:07","date_gmt":"2018-02-14T05:14:07","guid":{"rendered":"http:\/\/www.scconline.com\/blog\/?p=188904"},"modified":"2018-02-14T10:44:07","modified_gmt":"2018-02-14T05:14:07","slug":"cbdt-notifies-important-procedural-aspects-conducting-e-assessment","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2018\/02\/14\/cbdt-notifies-important-procedural-aspects-conducting-e-assessment\/","title":{"rendered":"CBDT notifies important procedural aspects while conducting e-assessment"},"content":{"rendered":"<p style=\"text-align: justify;\">Sub-section (23C) of Section 2 of the Income-tax Act, 1961 (Act), applicable from 01.06.2016, provides that <em>\u201chearing\u201d includes communication of data and documents through electronic mode. <\/em>Accordingly to facilitate conduct of assessment proceedings electronically, vide letter dated 23.06.2017, in file of even number, Board had issued a revised format of notice(s) under section 143(2) of the Act. Para 3 of these notice(s) provided that assessment proceedings in cases selected for scrutiny would be conducted electronically in `E-Proceeding\u2019 facility through assessee\u2019s account in E-filing website of Income-tax Department.<\/p>\n<p style=\"text-align: justify;\"><strong>2.<\/strong> <em>In accordance <\/em>with the procedure outlined in revised 143(2) notice(s) for conduct of assessment proceedings electronically, it is hereby directed that except for search related assessments, proceedings in other pending scrutiny <em>assessment cases shall be conducted only through the `E-Proceeding\u2019 functionality in ITBA\/E-filing. <\/em>However, in cases <em>where the concerned<\/em> assessee objects to conduct <em>of<\/em> assessment proceedings electronically through the \u2018E-Proceeding<strong>\u2019 <\/strong>facility, such cases, for the time-being, may be kept on hold.<\/p>\n<p style=\"text-align: justify;\"><strong>3.<\/strong> Further, considering the situation that some of the stations have limited bandwidth, being VSAT stations and stations with limited capacity where bandwidth is in the process of being upgraded, it has been decided that till 31.03.2018, such stations, in accordance with target stipulated in Central Action Plan for financial year 2017-18, may undertake and complete only ten percent scrutiny cases (which are getting barred by limitation on 31.12.2018) having the potential to effect recovery during the current year itself. The list of such stations shall be specified by the Pr. DGIT (Systems). Accordingly, at these stations, till 31.03.2018, the assessment proceedings in cases to be completed as per Central Action Plan target, may be conducted manually if e-assessment is not possible. It is reiterated that at other stations covered under para 2 above, subject to exceptions mentioned therein, the assessments would be conducted electronically only.<\/p>\n<p style=\"text-align: justify;\"><strong>4.<\/strong> Some of the important procedural aspects while conducting assessment proceedings through \u2018E-Proceeding\u2019 are as under:<\/p>\n<p style=\"text-align: justify;\"><strong>4.1 Enquiry before assessment in electronic mode: <\/strong>For enquiries before assessment in terms of section 142(1)(ii) of the Act, notice shall be issued electronically and delivered upon the assessee in his \u2018E-Filing\u2019 account. While filing the response electronically in compliance with notice under section 142(1)(ii) of the Act, the concerned assessee shall verify it in the manner prescribed under Rule 14 of Income-tax Rules, 1962.<\/p>\n<p style=\"text-align: justify;\"><strong>4.2 Use of digital signature by Assessing Officer: <\/strong>All departmental orders\/communications \/notices being issued to the assessee through the `e-Proceeding\u2019 facility are to be signed digitally by the Assessing Officer.<\/p>\n<p style=\"text-align: justify;\"><strong>4.3 Time for compliance: <\/strong>Online submissions may be filed till the office hours on the date stipulated for compliance.<\/p>\n<p style=\"text-align: justify;\"><strong>4.4 Availability of facility for electronic submission of documents in time barring situation or where case has been finally heard by the Assessing Officer: <\/strong>The facility for electronic submission of documents through \u2018E-Proceeding\u2019 shall be automatically closed seven days before the time barring date. In other situations, upon completion of proceedings, before passing the final order, concerned Assessing Officer, on his volition, shall close the e-submission facility after mentioning in electronic order sheet that \u2018hearing has been concluded\u2019. However, if required, in exceptional circumstances, the concerned Assessing Officer may enable further filing of submissions electronically under intimation to the Range Head in ITBA.<\/p>\n<p style=\"text-align: justify;\"><strong>4.5 In assessment proceedings being carried out through the \u2018E-Proceeding\u2019 facility, a particular proceeding may take place manually in following situation(s):<\/strong><\/p>\n<p style=\"text-align: justify; padding-left: 30px;\">i. where manual books of accounts or original documents have to be examined;<\/p>\n<p style=\"text-align: justify; padding-left: 30px;\">ii. where Assessing Officer invokes provisions of Section 131 of the Act or a notice is issued for carrying out third party enquiries\/investigations;<\/p>\n<p style=\"text-align: justify; padding-left: 30px;\">iii. where examination of witness is required to be made by the concerned assessee or the Department;<\/p>\n<p style=\"text-align: justify; padding-left: 30px;\">iv. where a show-cause notice contemplating any adverse view is issued by the Assessing Officer and assessee requests for personal hearing to explain the matter.<\/p>\n<p style=\"text-align: justify;\"><strong>4.6 Maintenance of \u2018Record\u2019 in the context of \u2018E-Proceeding\u2019:<\/strong> In cases being assessed through \u2018E-Proceeding\u2019, from now on, as far as possible, case-records as well as note sheet of proceedings shall be maintained electronically.<\/p>\n<p style=\"text-align: justify;\"><strong>5.<\/strong> This instruction may be brought to the notice of all concerned for immediate compliance.<\/p>\n<p style=\"text-align: justify;\"><strong>6.<\/strong> Hindi version to follow.<\/p>\n<p style=\"text-align: right;\">Ministry of Finance<\/p>\n<p style=\"text-align: right;\">[Instruction No. 01\/2018]<\/p>\n<p style=\"text-align: right;\">\n","protected":false},"excerpt":{"rendered":"<p>Sub-section (23C) of Section 2 of the Income-tax Act, 1961 (Act), applicable from 01.06.2016, provides that \u201chearing\u201d includes communication of data and <\/p>\n","protected":false},"author":91,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8051,2],"tags":[],"class_list":["post-188904","post","type-post","status-publish","format-standard","hentry","category-business_news","category-news"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>CBDT notifies important procedural aspects while conducting e-assessment | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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292BB of Income Tax Act deals with failure of service of notice or failure to issue notice? Del HC explains","author":"Bhumika Indulia","date":"March 28, 2022","format":false,"excerpt":"Delhi High Court: The Division Bench of Manmohan and Dinesh Kumar Sharma, JJ., addressed a matter wherein the decision of Income Tax Appellate Tribunal for the Assessment Year 2011-12 was challenged. Appellant\u2019s Counsel stated that the respondent-assessee had appeared and cooperated in the assessment proceedings and had not raised any\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/01\/Delhi_New-logo.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/01\/Delhi_New-logo.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/01\/Delhi_New-logo.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/01\/Delhi_New-logo.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/01\/Delhi_New-logo.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":277850,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/11\/22\/delhi-high-court-holds-assessment-order-passed-under-it-act-against-the-deceased-assessee-without-bringing-on-record-all-his-legal-heirs-as-void\/","url_meta":{"origin":188904,"position":1},"title":"Delhi High Court holds assessment order passed under IT Act against the deceased assessee without bringing on record all his legal heirs as void","author":"Editor","date":"November 22, 2022","format":false,"excerpt":"\u00a0 \u00a0 Delhi High Court: In a case, where petition was filed by a son against the assessment order and the notice for initiating scrutiny proceedings under the Income Tax Act, 1961 (Act) issued in the name of his deceased father, the Division Bench of Manmohan and Manmeet Pritam Singh\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Delhi High Court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/07\/delhi_high_court.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/07\/delhi_high_court.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/07\/delhi_high_court.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/07\/delhi_high_court.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/07\/delhi_high_court.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":288042,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/03\/28\/delhi-high-court-emphasizes-on-the-importance-of-timely-show-cause-notice-under-the-income-tax-act-1961-legal-news-legal-research-updates\/","url_meta":{"origin":188904,"position":2},"title":"Delhi High Court set aside delayed show cause notice issued by Revenue Department under IT Act","author":"Editor","date":"March 28, 2023","format":false,"excerpt":"The Delhi High Court observed that there was an unexplained substantial delay in issuing the impugned Show Cause Notice dated 09-11-2017 and thus, is inexcusable in the eyes of law","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Delhi High Court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/02\/MicrosoftTeams-image-472.png?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/02\/MicrosoftTeams-image-472.png?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/02\/MicrosoftTeams-image-472.png?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/02\/MicrosoftTeams-image-472.png?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":250523,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/06\/30\/itat-validity-of-the-order-u-s-1433-of-income-tax-act-passed-by-an-officer-without-jurisdiction-the-limitation-of-second-statutory-notice-discussed\/","url_meta":{"origin":188904,"position":3},"title":"ITAT| Validity of the order u\/s 143(3) of Income Tax Act, passed by an officer without Jurisdiction &#038; the Limitation of second Statutory notice, discussed","author":"Editor","date":"June 30, 2021","format":false,"excerpt":"by Akshat Malpani\u2020","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Income Tax Appellate Tribunal","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":274125,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/09\/21\/new-form-itr-a-for-successor-entities-to-furnish-their-return-of-income-notified-vide-income-tax-31st-amendment-rules-2022\/","url_meta":{"origin":188904,"position":4},"title":"New Form ITR-A for successor entities to furnish their return of income, notified vide Income-tax (31st Amendment) Rules, 2022","author":"Bhumika Indulia","date":"September 21, 2022","format":false,"excerpt":"On 19-09-2022, the Ministry of Finance has notified the Income-tax (31st Amendment) Rules, 2022 in order to amend Income-Tax Rules 1962 which will come into force from 01-11-2022. The amendment inserts a new Rule 12AD providing return of income under Section 170A and a new form ITR-A for \u2018successor entities\u2019\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-182.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-182.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-182.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-182.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-182.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":228884,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/04\/30\/some-relief-to-finacially-stressed-vodafone-idea-as-sc-directs-payment-of-rs-733-crores-tax-refund-within-4-weeks\/","url_meta":{"origin":188904,"position":5},"title":"Some relief to finacially stressed Vodafone Idea as SC directs payment of Rs.733 Crores tax refund within 4 weeks","author":"Prachi Bhardwaj","date":"April 30, 2020","format":false,"excerpt":"Supreme Court: In some relief to the financially stressed telecom giant Vodafone Idea, the bench of UU Lalit and Vineet Saran, JJ has directed a tax refund of Rs.733 Crores to the company within 4 weeks. The Court also directed the Income Tax department to conclude the proceedings initiated pursuant\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/188904","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/91"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=188904"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/188904\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=188904"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=188904"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=188904"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}