TMI BlogProcedure in dispute resolutionX X X X Extracts X X X X X X X X Extracts X X X X ..... thin such time from the date of constitution of the Dispute Resolution Committee, as may be specified by the Board, for cases where appeal has already been filed and is pending before the Commissioner (Appeals); or (b) within one month from the date of receipt of specified order, in any other case; (iii) the application shall be submitted by email to the official email of the Dispute Resolution Committee alongwith proof of payment of tax on the returned income, if available and accompany a fee of one thousand rupees as mentioned in sub-rule (2) of rule 44DAB. Screening of application (iv) the Dispute Resolution Committee shall examine the application with respect to the specified conditions and criteria for specified order; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of withdrawal of appeal filed under section 246A of the Act or withdrawal of application before the Dispute Resolution panel, if any, to the Dispute Resolution Committee or convey that there is no aforesaid proceeding pending in his case, failing which the Dispute Resolution Committee may reject the application. Procedure to be followed by Dispute Resolution Committee (xi) the Dispute Resolution Committee may, upon admission of the application, as referred to in clause (ix), and subsequent to the receipt of the response of the assessee in clause (x), call for records from the income-tax authority and further examine, as it may deem fit, with respect to the issues covered in the application; (xii) the Dispute Resolution Committee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied order, and pass an order disposing off the application, which shall be treated as an order not prejudicial to the interest of the assessee, within six months from the end of the month in which application for dispute resolution is admitted by the Dispute Resolution Committee as per clause (viii); (xvi) the Dispute Resolution Committee shall serve a copy of the order of resolution or order disposing off the application, as the case may be, upon the assessee and also the assessing officer for giving effect to the same, if so required; (xvii) where the specified order is an order of the eligible assessee as referred to in sub-section (1) of section 144C of the Act, the assessee shall not be eligible to file any reference to the D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s to pay the demand as required in clause (xviii) of sub-paragraph (1) of paragraph 4. (4) Where the dispute resolution proceedings are terminated as per sub-paragraph (3), the Dispute Resolution Committee shall intimate the income-tax authority for taking necessary action as per the provisions of the Act. (5) Where the application has not been allowed to be proceeded with as referred to in clause (viii) of sub-paragraph (1) of paragraph 4, the assessee may file an appeal to the Commissioner (Appeals) and the period taken by the Dispute Resolution Committee in deciding on the admission shall be excluded from the period available to file such appeal. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regula ..... X X X X Extracts X X X X X X X X Extracts X X X X
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