Income Tax Department Introduces ‘Response Viewed’ Feature in e-Filing Portal

In a welcome move toward greater transparency and taxpayer empowerment, the Income Tax Department has added a new feature to its e-filing portal that lets taxpayers know exactly when their responses (to notices/communications) have been viewed by the tax authorities.

What is the “Response Viewed” Feature?

The feature shows a message such as “Response viewed by AO on: [Date & Time]”, indicating when the Assessing Officer (AO) or Commissioner of Income Tax (Appeals) [CIT(A)] accessed or reviewed the taxpayer’s submission.
This update applies within the faceless assessment/appeal regime, which relies heavily on digital exchanges rather than physical interaction.
In effect, it serves as an acknowledgment to taxpayers that their submission was opened, not just submitted.

Why This Matters: Key Benefits

Transparency & Certainty
Before this, taxpayers often had to wonder whether their submissions had even been looked at. With this indicator, there is no ambiguity.
Accountability & Time-Bound Processing
When officers know that their actions (or inaction) are visible, it may reduce delays and prompt more time-sensitive handling. The feature could also support internal performance tracking.
Reducing Unnecessary Follow-Ups
Taxpayers may reduce needless reminders or queries asking whether their response has been seen.
Strengthening Trust in the Digital Process
One of the critiques of digital/faceless systems is the lack of human visibility. This feature bridges that gap by showing that the system is responsive.

How It Fits into the Faceless Regime

The faceless assessment/appeal regime was launched to reduce human interface, increase objectivity and speed up processes.
Over time, the Department has been rolling out enhancements to make that system more taxpayer-friendly. This latest feature is a logical progression in that journey.
Earlier, the portal had introduced better navigation, filters and tabs (for “eProceedings”) to help taxpayers track notices, responses and pending actions.

Possible Challenges & Considerations

Technical reliability – The system must reliably and accurately record “viewed” stamps and not show false positives or negatives.
Timeliness – There may be delays between when an officer actually views a document and when the system reflects it.
Interpretation issues – “Viewed” doesn’t necessarily mean “action taken.” A taxpayer may see their response was viewed, but that does not yet mean the matter has been resolved.
Officer workload pressures – Knowing that the “viewed” timestamp is visible could lead to pressure on officers; the department will need to manage expectations.
User awareness & adoption – Taxpayers must be made aware of this feature and use it effectively (check regularly, interpret properly

What Taxpayers Should Do

After responding to a notice or communication via e-filing, check the status in the portal to see when it was viewed.

Keep a record of the “viewed” timestamp as proof of acknowledgment.

If there is an undue delay even after the “viewed” status, consider appropriate escalation or follow-up (through grievance / RTP / other channels).

Stay attentive to further portal updates or advisories from the Income Tax Department regarding this feature.

Conclusion

The inclusion of NBFCs under Section 194A marks a significant shift in India’s tax landscape. While it promotes transparency and accountability, it also imposes operational challenges on borrowers. Businesses must adopt robust systems, stay updated with legal changes and proactively manage TDS obligations to avoid penalties and maintain tax compliance.