Under the faceless assessment and e-proceedings system, income tax notices and questionnaires are served on your e-filing portal and you reply electronically, without appearing before an officer in person. The assessment is conducted by the National Faceless Assessment Centre under section 144B of the Income-tax Act 1961. If you have a notice in your e-proceedings tab, the reply and the documents must be uploaded there within the time allowed, and every step is recorded on the portal.
When this matters
This applies to any taxpayer who receives a notice under the faceless regime — a salaried employee, a proprietor, a firm or a company. It matters when a notice under section 143(2) or a questionnaire under section 142(1) appears, when a reassessment notice is issued, and when a draft assessment order proposes an addition and gives you a chance to object. Our tax practice, the tax formats library and contact cover the replies involved.
What the faceless e-proceedings system is
Section 144B provides for faceless assessment, under which the assessment is split between units that act on an automated and anonymous basis. The National Faceless Assessment Centre issues the notices and receives your replies; the technical review is done by other units; and the taxpayer is not required to visit an office. Notices under other provisions, including scrutiny and reassessment, are likewise served through the e-proceedings module of the e-filing portal. The effect is that notice, reply, hearing and order are all electronic and all recorded in one place.
How notices and questionnaires arrive
- On the e-filing portal. The notice appears under the e-proceedings tab and a copy is sent to the registered email and mobile number. The portal copy is the authentic service.
- With a document identification number. Each communication carries a DIN, and a communication without a valid DIN generally cannot be acted upon — keep the DIN with your records.
- As a notice, questionnaire or show cause. A notice under section 143(2) selects the return for scrutiny; a questionnaire under section 142(1) asks for specific information; a show cause states the proposed addition.
- With a response due date. Each notice fixes a date by which the reply must be submitted, and the portal tracks whether the reply was filed in time.
How to file the reply with documents
- Open the e-proceedings tab. Select the notice, read the full text and note the point-wise information asked for.
- Prepare a point-wise reply. Answer each query in the same order, with the supporting document named and attached. A reply that matches the questionnaire is easier to accept than a narrative letter.
- Upload in the correct format. Attach the documents as the portal requires, keep each file within the size limit, and label the attachments clearly.
- Submit before the due date. The submission generates an acknowledgement, which you should save with the reply and the attachments.
- Answer a draft order. Where a draft assessment order proposes an addition, submit your objections within the time allowed, because that stage is your opportunity to displace the proposed addition.
Seeking an extension of time
Where you cannot compile the documents within the time allowed, apply for an adjournment through the portal before the due date, stating the reason and the additional time required. An extension request filed before the deadline is considered; a silent default is not. Keep a copy of every adjournment request and the order allowing or refusing it, because the record of compliance matters if the assessment later goes against you.
The video conference facility
Section 144B provides for a personal hearing through video conferencing where the case requires it or where you request one. The facility allows you to explain your submissions and answer the officer directly. Where a hearing is offered, confirm your participation through the portal and be ready with the same documents you filed, so the hearing and the record are consistent.
The risk of non-compliance
If you do not respond, the assessment is completed on the basis of the material on record, which usually means the addition proposed in the notice is confirmed. A best judgement assessment, a penalty notice, or an order that is difficult to displace on appeal can follow. Silence is read against the taxpayer, so even a short reply filed in time is far better than no reply.
Keeping a record of every submission
- Download and save every notice, questionnaire and show cause, with its DIN.
- Keep each reply, the attachments and the submission acknowledgement.
- Keep adjournment requests and their disposal, and any video conference notice.
- Keep the final assessment order and the demand notice, if any, together with the file.
Common mistakes
The recurring errors are missing the due date because the notice was not read on the portal, filing a reply that does not match the questionnaire point by point, uploading incomplete documents, and ignoring a draft order that proposes an addition. Another is failing to keep the acknowledgements, which leaves you unable to prove that you complied. See the tax formats library for reply and submission drafts.
Common questions
Do I have to appear in person for a faceless assessment?
No. The faceless system is designed so that notices, replies and hearings are electronic. A personal hearing, where granted, is conducted by video conference rather than by a visit to the office.
What is a DIN and why does it matter?
A document identification number is allotted to departmental communications. A notice without a valid DIN generally cannot be acted upon, and the DIN helps you verify that a communication is genuine and to trace it later.
Can I get more time to file the reply?
Yes, by applying for an adjournment through the portal before the due date, stating the reason. An extension sought in time is normally considered; a default with no request is not.
What happens if I do not reply at all?
The assessment is completed on the material available, and the addition proposed in the notice is usually confirmed. Do not stay silent: file even a brief reply with whatever documents you have.
FileX Advocates & Legal Consultants, Kolkata, drafts and files these matters before the Calcutta High Court, City Civil and Sessions courts, magistrate, family, consumer and tribunal forums. Call +91 7439811422 or WhatsApp us for a free first consultation.