The Central Board of Direct Taxes (CBDT) has issued norms for conducting Assessment proceedings through ‘E-Proceeding’ facility during the financial year 2019-20.
In exercise of its powers under section 119 of the Income Tax Act, 1961 and in accordance with the provision of section 2(23C) of the Act, hereby directs as under:
(i) In all cases (other than the cases covered under the ‘e-Assessment scheme, 2019’ notified by the Board), where assessment is to be framed under section 143(3) of the Act during the financial year 2019-20, it is hereby directed that such assessment proceedings shall be conducted electronically subject to exceptions in para below. Consequently, assessees are 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 further directed that requisition of information in cases under ‘E-Proceeding’ should be sought after careful scrutiny of case records.
(ii) In the following cases, where assessment is to be framed during the financial year 2019-20, `E-Proceeding’ shall not be mandatory:
However, it is clarified that issue of notices and departmental communications in such cases shall be strictly governed by the guidelines issued by CBDT vide its Circular No.19/2019 dated 14.08.2019 regarding generation/allotment/quoting of Document Identification Number (DIN).
While Concluding the Circular, the CBDT also said that, In cases where assessment proceedings are being carried out through the ‘E-Proceeding’ as per para 1 (i) above, personal hearing/attendance may take place in the following situation(s):