E-Assessment Scheme, 2019 has the following objective with intent to make system under e-assessment more User-friendly:-
- Changing the manner of Notice & order to be served.
- Manner of responding by the assessee or his authorized representative on the served notice.
- Time Limit within which Notice and order will be served
- The way of Conducting Assessment.
Ease of doing Business Motto :
- Faceless – Physical interference will be eliminated under this new system .upo
- Paperless- Fully Electronic Communication of notice, response & order
- Minimized Jurisdiction:- It means that Assessment will be selected on the basis of System Based Selection. Basically it is a Team-based Assessment.
Notice receiving manner:-
Through the web portal www.incometaxindiaefiling.gov.in, One has to login upon getting the notification on the Sms with the Registered Mobile Number.
Thereafter it will be prepared by the Taxpayer and send accordingly to the National e-Assessment Centre by uploading the same on the above-mentioned portal.
The drawback of Existing Manual Assessment:-
In the Manual Assessment, there has been a debatable issue with respect to notice’s Issuance and Service.
So in the New system, With the introduction of the e-Assessment scheme Manual System Drawback has been eliminated.
Meaning of Delivery of electronic record in the E-assessment Scheme, 2019:-
It means that in this below-mentioned manner, E-Assessment notice can proceed to deliver the Assessee that are:-
- Authenticated copy in the Registered Account of the Assessee.
- Authenticated copy to the registered email address of the Taxpayer
- Mobile App, upon this also Authenticated copy can also be sent.
Exchange of communication manner:-
- Electronic mode; through which all communication between National e-assessment Centre and the assessee, shall be made
- All internal communications as well will be made through also Electronic Mode.
Response to Notice issued in Time Frame:-
Within fifteen days from the date of receipt of the notice, Assessee has to respond to the notice under the relevant it has been issued
Note:- It is mandatory to the assessee to reply the Notice within fifteen days from the date of receipt of notice
New challenges under the New Assessment Scheme:-
- A registered account on e-filing Portal, keeping track of it requires the assessee to mandatorily update his account on Portal on a frequent basis.
- Timeline of 15 days, within which the Assessee has to Reply Notice, otherwise it will be lead to Penal consequence upon Non-responding.
- Assessee’s attitude of maintaining and Registering the account on the portal of the Income Tax Department’s website may be liberal. It may be the case where assessee can take this in a light manner as it also has a purpose of Issuance and response of such notice.
- Updating and filing of Returns in India are maintained by the Tax Professional. So for the Taxpayer, it may be the cumbersome process to align with the updation of it.
Service of electronic record through the E-assessment Government portal may lead the system to easily work but it cannot be concluded that Assessee will be frequently informed by such notices or any other further communication of it. So some Improvements must be done with respect to the E-Assessment notice serving system.