<s>[INST] What are the salient features of ‘E-Proceedings’ functionality on the ‘e-filing’ portal of the Income Tax department? [/INST] ​​​​As a part of the e-governance initiative to facilitate the conduct of assessment proceedings electronically, the Income tax department has launched an 'e-proceeding' facility. It is a simple way of communication between the assessing authority and assessee, through electronic means, without the necessity to visit the Income-tax office to conduct the assessment proceedings.

In the e-proceedings initiatives, all the letters, income tax notices, questionnaires, intimations, orders and other communications are directly sent to the taxpayers' registered account on the 'e-filing' portal of the Income-tax department. The taxpayers can submit the responses electronically by uploading the same along with attachments. The responses submitted by the assessee are viewed by the assessing authority electronically in Income-Tax Business Application (lTBA) module. Besides saving the precious time of the assessee, this initiative also provides a 24X7 anytime/ anywhere convenience to the taxpayers to submit the responses to departmental queries during assessment proceedings.

By completing the entire assessment proceedings online and electronically, the taxpayer has easy access to the 'e-proceedings' and all documents and information submitted in the process. This initiative is taxpayer-friendly and environment-friendly as assessment proceedings have become 'faceless', 'paperless', and 'jurisdiction-less'.​ </s>