FAQs for Seek adjournment, VC (Video conferencing) & Seek VC adjournment under Faceless Assessment under Income tax act

FAQ on seek VC and VC adjournment:

Q. What is VC?
Answer: VC stands for ‘Video Conferencing’. Using the VC facility, an assessee is enabled to express or submit one’s response orally before an Income Tax Authority who has initiated the proceeding and expect the response from the user. This facility has been enabled by the department as a substitute for personal appearance/hearing before an Income Tax Authority. The facility for oral submission is in addition to submitting response in writing.

Q. Who can avail VC?
Answer: It can be availed by only those taxpayers for whom a hyperlink VC is enabled against a notice, as appearing in the e-Proceeding module, under the column “Video Conferencing”.
Login to e-Filing->e-Proceeding->Select Proceeding Name ->

What is the process to seek VC facility?
Answer: If a VC hyperlink is found against a notice issued by the department under the column “Video Conferencing”, the user needs to click on that hyperlink. On clicking, another window appears with the notice details prefilled
• Click on the hyperlink “Seek VC”.
• On click on the same, a window appears. The user needs to choose the appropriate reason from the drop-down values. If there are no predefined dropdown, the user may select “Others” and enter the description in text box.
• Thereafter, a text box will appear wherein user needs to provide reasons in detail for seeking VC and also can provide the date on which the user desires to submit oral submission. (Maximum 4000 characters)
• If the user wants to upload any document supporting such a claim, there is provision to attach the same by click the button “choose File”. The document that are PDF format can only be attached and should not exceed 5 MB.
• Now Click, submit button. A success message will be displayed on submission of request.

How to check the status of VC request raised?
Answer: VC request raised by assessee will either be approved or rejected. If approved, then the department will send an email and SMS communication informing the date and time for VC along with VC URL. The VC details will be displayed in the user’s e-proceeding VC Notice schedule. The login password will be shared 2 hours before the scheduled time of VC on to the registered mobile number. If rejected, then rejection remarks and rejection letter will be displayed to the assessee in VC Notice schedule in addition to email and SMS communication.
Below are the steps to check the status of VC request :
• Login to e-Filing->e-Proceeding->Select Proceeding Name ->
• Click VC hyperlink under the Video conferencing column. On click of VC hyperlink, the details of VC request submitted will be displayed.
• If request is approved, scheduled date & time of VC will be displayed under the column “VC date & Time” and status will be displayed as “Approved”. Under ITD Remarks column “VC Schedule Notice” will be displayed in hyperlink to view and download. ‘VC link’ will be visible 2 hours before the scheduled time of VC under the ‘VC link details’ column.

• If request is rejected, status will be displayed as “Rejected”. Under ITD Remarks column “Remarks” and “Rejection letter” will be displayed in hyperlink to view and download along with email & SMS communication.

Q. What if VC date and time given is not suitable?
Answer: If the VC date and time given by the department is not suitable for any reason an adjournment request to some another date and time from the existing date and time can be submitted through a functionality “Seek VC adjournment”. The request for adjournment will have to be submitted before the expiry of VC date and time. Once expired, no request for adjournment can be submitted.

Q. Who can join VC? Can Authorized Representative also join the VC meeting?
Answer : Only assessee can join VC. If any authorized representative has been appointed through the e-filing account for such proceeding, then both assessee and authorized representative can join.

FAQs – on Seek adjournment:

Q. What is seek adjournment?
Answer: Seek adjournment is a functionality provided to an assessee to submit a request to extend the response due date of a notice issued by an Income Tax Authority if the assessee is unable to submit response within the notice submission timelines mentioned.

Q. Who can avail seek adjournment facility?
Answer: Those taxpayers for whom a hyperlink “Seek” is enabled against a notice, as appearing in the e-Proceeding module under the column “Seek/View adjournment”.

Q. Is there any date limit up to which adjournment request can be sought?
Answer : Yes,
• If adjournment is sought before the response due date then up to 15 calendar days from notice response due date.
• If adjournment is sought after response due date then up to 15 calendar days from the date of seeking adjournment.
• However, no adjournment request can be raised for a date falling within 7 days prior to the “Proceeding Limitation Date”.

 

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