What Are E-Assessments & E-Appeals?
E-Assessments and E-Appeals are digital, faceless proceedings introduced by the Income Tax Department to make income tax compliance transparent, paperless, and time-bound.
Under this system:
- All notices, submissions, hearings, and orders are conducted online
- There is no physical interaction between taxpayer and tax officer
- Communication happens only through the Income Tax e-Filing Portal
What Is E-Assessment?
E-Assessment (also called Faceless Assessment) is the process where the Income Tax Department examines:
- Filed Income Tax Return (ITR)
- Discrepancies in income, deductions, or disclosures
- Information mismatch with AIS / TDS / third-party data
The entire assessment is handled digitally through notices and responses uploaded online.
What Is E-Appeal?
An E-Appeal is filed when a taxpayer disagrees with an assessment order, penalty order, or rectification order passed by the department.
E-Appeals are filed online before:
- Commissioner of Income Tax (Appeals)
- National Faceless Appeal Centre (NFAC)
Benefits of E-Assessments & E-Appeals
- 100% online & paperless
- No physical visits or hearings
- Transparent and traceable communication
- Reduced litigation bias
- Faster disposal of cases
When Can You Receive an E-Assessment Notice?
You may receive an e-assessment notice if:
- Income mismatch with AIS or Form 26AS
- High-value transactions detected
- Excess deductions or exemptions claimed
- Return selected for scrutiny
- Defective or incomplete ITR filed
Documents Required for E-Assessment & E-Appeal
- Income Tax Return copy
- Notice/order received
- Financial statements
- Bank statements
- Investment proofs
- Agreements, invoices, bills
- Computation of income
- Supporting legal explanations
Step-by-Step Process for E-Assessment
Step 1: Receive Notice
- Notice is received via email & e-filing portal
- Check section, due date, and response requirement
Step 2: Login to Income Tax Portal
- Login using PAN
- Go to e-Proceedings / Pending Actions
Step 3: Download & Review Notice
- Understand the issue raised
- Identify documents and explanations required
Step 4: Prepare Response
- Draft clear explanations
- Attach supporting documents
- Ensure consistency with ITR and books
Step 5: Submit Reply Online
- Upload response before due date
- Submit through the portal
Step 6: Attend Virtual Hearing (If Required)
- Some cases require video conferencing
- Attend through portal link
Step 7: Receive Assessment Order
- Final order issued electronically
- Tax demand or relief communicated online
Step-by-Step Process for Filing E-Appeal
Step 1: Review Assessment Order
- Check grounds of disagreement
- Calculate disputed tax amount
Step 2: Prepare Appeal Grounds
- Legal and factual arguments
- Supporting evidence and case laws
Step 3: Login to Income Tax Portal
- Select e-File → Income Tax Forms → Form 35
Step 4: Fill Form 35 (E-Appeal)
Enter:
- Order details
- Grounds of appeal
- Statement of facts
- Relief claimed
Step 5: Upload Supporting Documents
- Assessment order
- Computation
- Evidence documents
Step 6: Submit & Verify Appeal
- Submit Form 35
- Verify using EVC or DSC
Step 7: Online Hearing & Order
- Respond to appeal notices
- Attend virtual hearings
- Receive appeal order digitally
Important Time Limits
- E-Assessment response: As mentioned in notice
- E-Appeal filing: Within 30 days from receipt of order
Delay may lead to dismissal of appeal.
Common Mistakes to Avoid
- Missing response deadlines
- Uploading incomplete documents
- Contradicting earlier submissions
- Filing appeal without legal grounds
- Ignoring portal notifications
Why Choose Saving Mantra for E-Assessments & E-Appeals?
- Expert handling of scrutiny cases
- Professionally drafted replies & appeals
- End-to-end portal management
- Legal & compliance-oriented approach
- Notice resolution support
Disclaimer
This blog is for informational purposes only and does not constitute legal or tax advice. Income tax laws and procedures relating to e-assessments and e-appeals are subject to change and depend on individual case facts. Saving Mantra recommends consulting a qualified tax professional before responding to notices or filing appeals.