The Income Tax Department has introduced a new feature on its e-filing portal called ‘e-Proceedings,’ aimed at simplifying the process for taxpayers to track and respond to tax notices, letters, and intimations. This service is available to all registered users and allows them to view and submit responses electronically to notices issued by Assessing Officer, CPC, or any other Income Tax Authority.
The ‘e-Proceedings’ tab on the e-filing ITR portal streamlines the process of responding to notices by eliminating the need for taxpayers to physically visit the Income Tax Office. Users can easily keep track of their submissions and maintain records for future reference, reducing the compliance burden.
Various types of notices, intimations, and letters can be viewed and responded to using the e-Proceedings service, including 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, and more.
To use the e-Proceedings service, users need to be registered on the e-Filing portal with a valid user ID and password, have an active PAN, and possess the notice/intimation/letter from the Department. Additionally, users may need to be authorized to act as an Authorized Representative if responding on behalf of the taxpayer.
The process of using the e-Proceedings service involves logging in to the e-Filing portal, navigating to the ‘e-Proceedings’ section, and selecting the relevant option based on the notice type and user’s role (Self or Authorized Representative). Users can then view details of the notice and submit their response electronically.