Reviewer assignment and response for reject-and-resubmitted paper? I recently received a 'reject but resubmission allowed' decision on my paper submitted to IEEE Wireless Communications Letters (binary decision; no revision decision exists)

I wonder how a resubmission process is like.


How will the editor consider a resubmitted paper?


Will it be considered as a new submission?
Will the editor assign the paper to the same reviewers?

Should I attach a response document for reviewers' comments?


I found no exact place for a response document in the submission system. The closest entries I found are cover letter and supporting document.
(1) Will it be considered as a new submission?

Generally, yes

(2) Will the editor assign the paper to the same reviewers?

Possibly to likely (the reviewers are still experts, they already know the paper (reduce work load). However, the editor can change the reviewers, in case one gave a bad review (in terms of quality).

(3) Should I attach a response document for reviewers' comments? I found no exact place for a response document in the submission system. The closest entries I found are cover letter and supporting document.

If possible, attach a point-to-point reply to reviewers. But independent of that possibility, describe the main changes (those that you think will fix whatever caused rejection) in the cover letter.