E Proceedings - Appeal, Search Seizure

Introduction

The e-Proceedings service is available to all registered users to view and submit a response to the notices / intimations / letters issued by Assessing Officer, CPC or any other Income Tax Authority. Following notices / intimations / letters can be viewed and responded to, using the e-Proceedings service:

• Defective Notice u/s 139(9)
• Intimation u/s 245 – Adjustment against Demand
• Prima Facie Adjustment u/s 143(1)(a)
• Suo-moto Rectification u/s 154
• Notices issued by Assessing Officer or any other Income Tax Authority
• Seek for Clarification communication.

Additionally, a registered user can also add or withdraw an Authorized Representative to respond to any of the above listed notice / intimations / letters.

Prerequisites

• Registered user on e-Filing portal with a valid user ID and password
• Active PAN
• Notice / intimation / letter from the Department (AO / CPC / Any other Income Tax Authority)
• Authorized to act as Authorized Representative (in case Authorized Representative wants to respond on behalf of taxpayer)
• Active TAN (in case of TAN proceedings)

Step-by-Step Guide

Step 1: Log in to the e-Filing portal using your user ID and password.

Step 2: On your Dashboard, click Pending Actions > e-Proceedings.

Step 3: On the e-Proceedings page, click Self.

Note: If you log in as an Authorized Representative, click As Authorized Representative, and you will be able to view details of the notice. If you required to respond to a notice that has been issued as part of compliance under notice section 133(6) or 131 to self -PAN/TAN, click Of Other PAN/TAN.

To view and submit response to Defective Notice u/s 139(9):

Step 1: Click View Notice corresponding to the Defective Notice u/s 139(9) and you can:

• View and Download Notice
• Submit Response

To View and Download Notice 

Step 2: Click Notice/Letter pdf.

Step 3: You will be able to view the notice issued to you. If you wish to download the notice, click Download.

To Submit Response 

Step 4: Click Submit Response.

Step 5: You can either select Agree or Disagree.

Step 5a: If you select Agree, then select Mode of Response as Online (Click Proceed with ITR and you will be able to open the ITR form online for the correction of defect) or Offline (upload the correct XML/ JSON file as applicable) and click Continue. 

Note: If you select Offline Utility, you will be required to click Download and then upload the correct XML/ JSON file as applicable.

Step 5b: If you select Disagree, then select the reason from the list of options given in the dropdown and click Continue.

Step 6: Select the Declaration checkbox and click Proceed to e-Verify.

Note: Refer to the How to e-Verify user manual to learn more.

After successful e-Verification, a success message is displayed along with a Transaction ID. Please keep a note of the Transaction ID for future reference. You will also receive a confirmation message on your email ID registered on the e-Filing portal.

Step 7: If you wish to view the response submitted, click View Response on the Successful Submission page. You will be able to view the details of notices, response / remarks provided.

What are the benefits of ‘e-Proceedings’?

• Risks like loss of file or damage to files are avoided due to this portal.
• Eventually, the compliance burden on the taxpayer reduces and it also provides faster solutions to the taxpayer’s tax-related compliances.
• Since assessment proceedings are paperless, it makes this initiative an environment-friendly project.
• Taxpayers can access/view all the documents that they might have submitted during the assessment period. Complete information related to all the submissions is saved in the e-Filing portal account which can be accessed any time for future reference.

?Frequently Asked Questions

Q- My ITR not yet processed after e-verification, so how can I resolve this?

Ans: Assesses need to identify the reason/error for not processing of return and then rectify such error, then file revised return.

Q- If an assesses filed a return and it is still not processed, what should be done?

Ans: There are many reasons or circumstances under which a return takes time to process.

For ex: Incorrect claim made by assesses,

• Arithmetical error in the return
• Addition of income appearing in 26AS, Form16A
• Form 16 etc.

Q- What should I do if my revised ITR is not showing while submitting an adjustment against 143(1)(a)? It shows there on the filled ITR.

Ans: You should file rectification under section 154. This can be done online, if the mistakes appear.

Q- What should one do if his income tax return is transferred to Assessing officer, but no further correspondence received from income tax department?

Ans: If it is transferred within the same jurisdiction then there is no issue, otherwise assesses can make an appeal to the commissioner of Income Tax Department

Q- An income tax refund cheque has been returned. How can I reclaim it?

Ans: Assessed need to identify the error for cheque return and then make a rectification request for the same.

Q- What could be the implications of not e-filing an audit report u/s 92E, when it was already submitted during the course of assessment proceedings?

Ans: You are required to e-file audit report as it is the main requirement as per section 92E and submitting in assessment proceedings will not help. Penalty under section 271BA shall be levied.