CBDT instructs 7 cases whereE-Proceedings will not be mandatory : CBDT introduced E-proceeding under Income Tax vide Instruction Number 1/2018 dated12^thof February, 2018. Now videInstruction Number 3/2018 dated20^thof August, 2018 CBDT has instructed7 cases whereE-Proceedings will not be mandatory. These cases are given below :
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E-Proceedings will not be mandatory in the following cases:

1. where assessment is to be framed under section(s) 153A, 153C, 147 and 144 of the Act;
2. in set aside assessments;
3. where assessments are being framed in non PAN cases;
4. cases where income tax returns was led in paper mode and the concerned assessee does not yet have an account on E Filing portal;
5. in all cases at stations connected through VSAT or with limited capacity of bandwidth; [list to be specified by the Pr DGIT(system)]
6. in cases where substantial hearing had already taken place in the convention mode prior to issue of the instruction No. 1/2018 [para 4 ofinstruction No. 1/2018] ;
7. in cases where the jurisdictional Pr CIT/CIT, in exceptional circumstances such as complexities of the case has permitted conduct of assessment proceedings through conventional mode.

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