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TMI BlogSubject : Conduct of assessment proceedings through ‘E-Proceeding’ facility during 2018-19-regd.X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment was introduced, which was extended to two more metros in 2016. In addition, in 2016, while issuing notices in scrutiny cases under section 143(2) of the income-tax 1961 (Act), an option for conduct of assessment proceedings through the e-mail based assessment was given to all assessees of these seven metros. 2. In a significant step, in 2017, Income-tax Department developed an integrated platform i.e. Income Tax Business Application (ITBA) for electronic conduct of various functions/proceedings including assessments. This is integrated with the E-filing portal which is used by the assessee to electronically communicate with the Income-tax Department. During the course of assessment proceeding, Assessing Officer is required to se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ceptions in para below), where assessment is required to be framed under section 143(3) of the Act during the year 2018-19, assessment proceedings shall be conducted electronically through the E-Proceeding facility. Consequentially, assessees would now be required to produce/cause to produce their response/evidence to any notice/communication/show-cause issued by the Assessing Officer electronically (unless specified otherwise) through their E-filing account on the E-filing portal. For smooth conduct of assessment proceedings through E- Proceeding', it is imperative that requisition of Information in cases under E- Proceeding' should be concise and sought with due-diligence after a careful scrutiny case records. 5. In following case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee. 6. In cases where assessment proceedings being carried out through the E-Proceeding as per para 4 above, personal hearing/attendance may take place in following situation(s): i. where books of accounts have to be examined; ii. where Assessing Officer invokes provisions of section 131 of the Act; iii. where examination of witness is required to be made by the concerned assessee or the Department; iv. where show-cause notice contemplating any adverse view is issued by the Assessing Officer and assessee requests through their E-filing account for personal hearing to explain the matter. However, details have to be uploaded on ITBA subsequently. 7. This may be brought to the notice of all concerned immediate compliance. 8. Hindi version ..... X X X X Extracts X X X X X X X X Extracts X X X X
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