E-filing appeal system activated by Income Tax
Posted on: 12/Apr/2016 11:03:25 AM
The Aadhaar and net banking-based e-filing verification system for taxpayers to file the first appeal before a tax officer has been activated by Income Tax department. This will be similar to online ITR filing. This has been done so that tax payers can file the appeal well in advance.
One Electronic verification code can be used to validate one form of the assesse irrespective of the assessment year. The EVC will be stored against the assesse PAN along with other verification details. The EVC will be valid for 72 hours or as otherwise specified
The Electronic Verification Code (EVC) works by way of generating a personalized OTP by using the Aadhaar database or the net banking identity of a filer or entity. The OTP is subsequently sent to the personal email id or mobile phone of the filer for validation and subsequent process of filing.
The facility of filing the appeal form, like filing Income Tax Returns (ITRs), can also be done using a digital signature on the official web portal of the tax department -incometaxindiaefiling.gov.in/. The existing two-page document used for this, called Form No. 35, has been re-formatted by the department recently so that it can be electronically uploaded on the said e-filing portal.
An applicant or taxpayer in the new e-form seeking appeal against an Assessing Officer`s order has been given an avenue to append Statement of Facts in 1,000 words as also furnish the grounds of appeal in another 100 words.
The IT department has four stages of appeal mechanism for the assessees to put forth their grievances. With these changes, it had said, the burden of compliance on the taxpayers in appellate proceedings will be significantly reduced.
