The Income Tax Department has introduced a new feature on its e-filing portal allowing taxpayers to see the exact date and time when an Assessing Officer (AO) or Commissioner of Income Tax (Appeals) [CIT(A)] has viewed their submissions. Experts say this step could improve transparency, reduce disputes, and instil confidence in the faceless assessment system.
How does this update improve transparency?
Gaurav Jain, partner, direct tax, Forvis Mazars India, says, “Taxpayers can now track the exact date and time when their submissions are accessed by the officer concerned. This brings clarity and assurance that their responses are under consideration, eliminating earlier uncertainty.”
Key benefits of the update include:
Real-time visibility: Taxpayers know immediately when their submissions are opened.
Officer accountability: Every action is time-stamped, creating a digital audit trail for reference in case of delays or disputes.
Encouraging prompt processing: Officers are likely to act within statutory timelines as their actions are visible.
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Strengthening faith in faceless assessment: The system’s fairness and efficiency become more apparent when actions are traceable.
Practical benefits for taxpayers
Mrinal Mehta, chartered accountant and joint secretary, Bombay Chartered Accountants’ Society, says, “The faceless assessment scheme always posed communication challenges. This update reduces uncertainty for taxpayers, letting them know their documents have been seen before any action is taken.”
Other advantages include:
Assurance of receipt and action: Taxpayers no longer worry if submissions were overlooked.
Evidence in disputes: Viewing logs can serve as proof in case of undue delays or orders passed without considering the taxpayer’s reply.
Hypothetical scenario illustrates the benefit:
A taxpayer responding to a Section 143(1) notice can now confirm that the officer reviewed the reply. This may prevent unnecessary litigation arising from orders issued without full consideration.
Data security maintained
According to Mehta, the feature does not compromise confidentiality. “The audit trail is visible only to the respective taxpayer, ensuring sensitive information remains secure.”
This portal update is a significant step towards digital accountability in India’s tax administration, offering taxpayers clarity, reassurance, and a tool to challenge delays or errors effectively.

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