Response to Faceless Assessment Notice — Template

To,
The Assessment Unit / National Faceless Assessment Centre (NaFAC)
Income Tax Department
[uploaded through www.incometax.gov.in — e-Proceedings]

DIN & Notice No. : [DIN/Notice number]
Dated            : [Date of notice]
PAN              : [ABCDE1234F]
Name of Assessee : [Name]
Assessment Year  : [2024-25]

Subject: Reply / submission in response to notice u/s [143(2) / 142(1)]
         of the Income-tax Act, 1961 read with Section 144B (Faceless
         Assessment) — AY [2024-25].

Respected Sir/Madam,

1. This is with reference to the above notice dated [date] calling for
   information / explanation in connection with the assessment
   proceedings for AY [2024-25]. The assessee submits the following
   point-wise reply along with supporting documentary evidence
   uploaded on the e-filing portal.

2. Return of income: The assessee filed the return of income for
   AY [2024-25] on [date] vide acknowledgement No. [ITR-V ack. no.]
   declaring total income of ₹[__,__,___]. The return was processed
   u/s 143(1) and the same is reiterated.

3. Query 1 — [reproduce the query, e.g. "Explain the source of cash
   deposits of ₹[__] in bank account No. [____]"]:
   Reply: [Give the factual explanation. Example — "The said deposits
   represent business sale proceeds/cash withdrawn earlier and
   re-deposited/agricultural income of ₹[__]. The source stands
   explained as per the cash book and bank statement enclosed at
   Annexure-A."]

4. Query 2 — [reproduce query, e.g. "Justify the claim of deduction
   u/s 80C of ₹1,50,000"]:
   Reply: The deduction of ₹1,50,000 u/s 80C is supported by
   [LIC premium ₹[__] / PPF ₹[__] / ELSS ₹[__] / tuition fees ₹[__]].
   Copies of proofs are enclosed at Annexure-B.

5. Query 3 — [reproduce query]: Reply: [explanation with figures].

6. The additions proposed, if any, are not warranted as the assessee
   has discharged the primary onus u/s 68/69 by furnishing the
   identity, genuineness and source of the transactions.

7. It is prayed that the return of income be accepted as filed and the
   assessment be completed accordingly. Should any further information
   be required, the assessee undertakes to furnish the same. An
   opportunity of personal hearing through video conferencing u/s
   144B(6)(vii) is requested before any adverse variation is made.

Enclosures (uploaded as PDF):
  Annexure-A : Bank statements and cash book
  Annexure-B : Deduction proofs u/s 80C/80D
  Annexure-C : Computation of income and ITR acknowledgement
  Annexure-D : [Ledger / invoices / confirmations as applicable]

Thanking you,
Yours faithfully,

[Name of Assessee / Authorised Representative]
PAN: [ABCDE1234F]
Mobile: [__________]   Email: [__________]
Date: [__________]   Place: [__________]