CBDT2025§144B

CBDT e-Filing portal adds 'Response Viewed' status · a new evidentiary marker for faceless proceedings

How do you prove the AO actually saw your submission in faceless proceedings?

The portal now shows when the AO or CIT(A) has viewed a submission, a timestamped record closing a recurring evidentiary gap.

Reviewed by Adidam Sridhar, Deputy Commissioner of Income Tax (Retd.) · Published 2026-07-07

Held

Taxpayers can now see precisely when submissions have been reviewed by the Assessing Officer or the Commissioner of Income Tax (Appeals).

Practitioner takeaway

Screenshot the 'Response Viewed' status into every hearing note. It will not defeat a 'no opportunity' ground by itself, but it ends 'never received it' disputes.

Practice note · Adidam Sridhar, Deputy Commissioner of Income Tax (Retd.)

More on this topic: Faceless assessment & procedure: natural justice in the NFAC era · Need this drafted? Scrutiny Assessment Support for CA Firms

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