CBDT Instruction on conducting E-Assessment for FY 2019-20

by Gulshan Aggarwal Digital Marketer


The Central Board of Direct Taxes (CBDT) recently has notified certain instructions regarding the conduction of E-Proceedings under E-Assessment Process. It has directed the following as under-

1.       In all the cases where the assessment case for the Fiscal Year 2019-20 has been framed by the department under section 143(3) of the Income Tax ACT, 1961, the assessment proceedings will be carried out electronically and not manually. Except in the cases mentioned below. Also, it has been directed to the assesses to produce their response or evidences to the show-cause notice or communication issued by the Assessing Officer conducting the E-Assessment process. This has to be done through the E-filing account of the assesses in the Income Tax Portal.

2.       The department has also clarified the situations and cases where E-Proceedings under the E-assessment process is not mandatory for the financial year 2019-20.

3.       Also, the notices and communications from the department in such cases will be issued as per the guidelines in the vide circular of CBDT No. 19/2019 dated 14th August, 2019. This circular clearly provided instructions on allotment, generation and quoting of the Document Identification Number (DIN).

4.       The guidelines have also been provided by CBDT for the cases where e-proceedings under E-Assessment process has to be carried out. These are where there is a chance of personal hearing or attendance taking place.

Also Read: Assessment and Litigation Services

Cases where E- Proceedings are not mandatory:

The cases where the e-proceedings are not mandatory under E-Assessment Process are as followed-

1.       Where an e-assessment process has been framed under section 144, 153A and 153C of the Income Tax Act, 1961. 

2.       In the assessment cases that are set-aside.

3.       In each and every case connected through the VSAT at the station or that have limited bandwidth capacity.

4.       Where the assessments have been framed for the cases of non-PAN.

5.       Cases where the assesses does not have a e-filing account on the portal and have filed the Income Tax Return through paper mode.

6.       In cases that were covered above paragraphs, the jurisdictional CIT. In cases of extraordinary circumstances like complexities or administrative problems while conducting the e-assessment process through e-Proceeding, a conventional mode assessment can be permitted as well.

Cases where physical attendance is mandatory:

The CBDT has also notified about the cases that require the taxpayer to be physically present in front of the assessing officer. These cases under the E-Assessment Service are-

1.       In cases where section 131 of the Income Tax Act, 1961 has to be invoked by the assessing officer.

2.       In cases where an examination of the books of accounts have to be conducted.

3.       In scenarios where an adverse view has been contemplated in the show-cause notice issued by the Assessing Officer undertaking the E-Assessment Process.

4.       In cases where the department or the assesses requires the witness to be examined.

In situations where assesses make a request for personal hearings for explaining the matter through their ‘E-filing’ account on the Income Tax portal.

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About Gulshan Aggarwal Innovator   Digital Marketer

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Joined APSense since, January 15th, 2018, From Delhi, India.

Created on Jan 21st 2020 10:52. Viewed 265 times.


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