Steps Involved in Using E-Proceeding by Income Tax Departmental Users
Steps Involved in Using E-Proceeding by Income Tax Departmental Users
Departmental users
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TG Team
F.No.DGIT(S)/DIT(S)-3/ITBA/E-Proceeding/113/2017-18
Dated: 03/04/2017
To,
All Principal Chief Commissioners of Income Tax/ CCsIT (By Name),
All Principal Director Generals of Income Tax/DGIT (By Name),
All Principal Commissioner of Income Tax/CsIT/CsIT (Admin & TPS,
CO) (By Name),
All Principal Directors of Income Tax/DsIT (By Name)
Sir/Madam,
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2. The Directorate of Systems has finalized the process of E-Proceeding
which will enable seamless flow of Letters, Notices, Questionnaires,
Orders issued by any Officer/Assessing Officer from various ITBA
modules to the Assessee account in E-filing website (for taxpayers
registered) and of responses submitted by Assessee in E-filing Portal
for view by the Officer/Assessing Officer in the respective proceeding in
the ITBA module.
a) All the notices/letters issued from ITBA modules will be shared with
e-Filing website and will be visible to Assessee under “E-Proceeding”
Tab of his e-filing account.
d) In order to issue any letter, notice, order in ITBA module, the existing
process for preparation of draft letter, notice, order will have to be
followed as described herein:
a. The Officer can preview the above mentioned document and generate
the final document in PDF format.
b. The existing functionality allows the Officer to send the letter, notice,
Order by email to Assessee.
c. Upon ‘clicking’ of the Generate button in ITBA, the copy of the letter,
notice, Order will be sent by email to the Assessee and the same will be
sent to Assessee account in E-filing portal.
d. A copy of the letter, notice, Order will be available for view in the
“Case Notings/History” tab in ITBA.
e. It may be noted that this facility is only for transmission of the letter,
notice, Order to the Assessee. In case any copy is marked to others
such as other officer or representative, the same will have to be sent
through email or paper mode separately.
f. It may also be noted that any notice issued outside the system
(manual notice) even if the same is uploaded to ITBA will not be
available under E-proceeding.
Therefore, due care may be taken to ensure that all notices are
generated in the ITBA system only.
j) In order to facilitate a final date and time for E-submission, the facility
to submit a response will be auto closed 7 days prior to the Time-
Barring (TB) date, if any. If there is no Time Barring date, then the Officer
or AO can on his volition close the E-submission whenever the final
order or decision is under preparation to avoid last minute submissions.
However, Officer/AO can also re-enable the E-submission by taxpayer in
both TB and non TB situations.
I) The user may take note of the fact that as per rule 127A of the IT
Rules 1962 the notices/letters printed in the body of e-mail will be
deemed to authenticated if the name and office of the income tax
authority is printed on the e-mailbody itself. Whereas, if the notice/letter
or other document is in the attachment to the e-mail, then for its
authenticity, the name and the office of the income tax authority should
be printed on the attachment. While the notice/letter generated through
ITBA will be automatically enabled for printing the name and the office
of the income tax authority, the Assessing officer is advised to print
name and the office details if he desires to send the notice/letter in the
body of the e-mail itself.
9. Further, as and when new modules are released in ITBA, the same
will be available with e-Proceeding as applicable.
c) Email ID – [email protected]
Yours sincerely,
(Ramesh Krishnamurthi)
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