What is VC?
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.
Who can avail video conferencing facility?
It shall be noted that, assessee on whose account hyperlink of video conference is enabled against a notice, will only be eligible. Question that may arise is how to check such link appearance, then for that assessee will be required to login to e-filling, then will be required to click on e-Proceeding and will be required to select from pending proceeding link, which will show the link for video conference (If allowed).
What is the process to seek VC facility?
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?
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.
How to check the status of VC request ?
Steps are quiet simple:-
- 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.
What if video conference date and time is not suitable?
In case if video conference date and time given by department is not suitable than in that case assessee may submit adjournment request and can seek other date and time for such video conference. This can be done by clicking on “Seek VC Adjournment”. The point which is worth noting is the said request is required to be submitted before expiry of video conference date and time. If the said time is expired than, no request for adjournment will be accepted.
How assessee will be able to join the meeting?
If assessee wants to join the meeting, then he will be required to communicate video conference URL (which is communicated by department) to the browser. On opening of site, assessee will be required to enter the user id and password. The user name will be the registered id of taxpayer and the password for the same will be communicated by department.
While attending meeting, assessee shall keep in mind following points, that he will be required to keep identification document like Aadhaar, PAN Card, Passport or any other government issued identification document handy and share as an when required. He will be required to keep softcopy of all the documents on which you want to place reliance during the Videoconference and which may be shared during video conference.
What if video conference failed due to technical issues?
If due to technical issue video conference is not conducted than in that case, department will cancel the existing video conference and will share new date and time for video conferencing and required link for connecting.
Can Authorized Representative also join the VC meeting?
It shall be noted that only assessee can join Video Conference; however, in case were any authorized representative has been appointed through the e-filing account for such proceeding, then both assessee and authorized representative can join.
Can assessee avail the recording of meeting?
Yes, after video conferencing is successfully conducted. Further ‘VC recording’ hyperlink will be displayed, through which assessee can avail the recording of meeting. Further no charge will be paid by assessee for availing such recording, and it shall be made available to assessee within two days of video conference.
By clicking “Seek Adjournment” which facility is provided to assessee? Who can avail such facility?
If assessee is not able to join the meeting or he is not able to attend the hearing than in that case assessee can avail the facility of seek adjournment, by clicking on it assessee submits request to extend the response due date of a notice issued by an Income Tax authority. Only those taxpayers for whom hyperlink “Seek Adjournment” is enabled against a notice, can avail the facility of adjournment.
Is there any date limit within which adjournment request can be sought?
If assessee wants adjournment and he has decided to get it before response date mentioned in noticed, then he may seek adjournment up to 15 days from response date mentioned in notice. On other hand if adjournment is applied after response date than he may seek adjournment up to 15 days from date of seeking adjournment.
Have you received any VC links? Schedule a Consultation Call if you wish to hire a Legal Counsel to conduct VC hearing on your behalf.