Rule 3 - Constitution of the Panel - Income-tax (Dispute Resolution Panel) Rules, 2009

3. Constitution of the Panel. - 3 [(1) The Board may, on the basis of workload and for efficient functioning, constitute panel in the places specified in column (2) of the Table below, having jurisdiction over the areas specified in column (3) thereof. Sl. No. Name of the Headquarters Jurisdiction (1) (2) (3) 1. Delhi National Capital Territory of Delhi States of Punjab, Haryana, Jammu and Kashmir and Union territory of Chandigarh. States of Uttar Pradesh, Uttarakhand, Rajasthan and Himachal Pradesh States of Bihar, Odisha and Jharkhand States of west Bengal, Sikkim, Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Tripura and Union territory of Andaman and Nicobar Islands 2. Mumbai Mumbai (Area lying within the territorial limits of Municipal Corporation of Greater Mumbai and Navi Mumbai Municipal Corporation) Rest of Maharashtra State of Gujarat, Madhya Pradesh, Chhattisgarh and Union Territories of Daman and Diu, Dadar and Nagar Haveli 3. Bengaluru States of Karnataka, Tamil Nadu, Andhra Pradesh, Telangana, Kerala, Goa and Union territories of Puducherry and Lakshadweep] 4 [(2) The Board shall constitute panels at headquarters referred to in sub-rule (1) and assign three Commissioners of Income-tax to each panel as Members.] 5 [(3) The Principal Chief Commissioner of Income-tax (International Taxation) or Chief Commissioner of Income-tax(International Taxation) may, after giving the eligible assessee an opportunity of being heard and after recording the reasons, transfer a case from one panel to another panel under their jurisdiction. (3A) The Principal Chief Commissioner of Income-tax (International Taxation) may, after giving the eligible assessee an opportunity of being heard and after recording the reasons, transfer a case from the jurisdiction of (a) the Principal Chief Commissioner of Income-tax (International Taxation) to the jurisdiction of any Chief Commissioner of Income-tax (International Taxation); or (b) the Chief Commissioner of Income-tax(International Taxation) to the jurisdiction of the other Chief Commissioner of Income-tax (International Taxation) or the Principal Chief Commissioner of Income-tax (International Taxation).] (4) Each panel shall have a secretariat for receiving objections, correspondence and other documents to be filed by the eligible assessee and shall also be responsible for issuing notices, correspondence and direction if any, on behalf of the panel. 6 [(5) The Principal Chief Commissioner of Income-tax (International Taxation) or the Chief Commissioner of Income-tax (International Taxation) of the region where headquarters of the panel is located shall, for the purposes of sub-rule (4), constitute the secretariat for the panel.] --------------------------- Notes: 1. Substituted vide Notification No. 33/2012, Dated 24-8-2012, before it was read as:- by name 2. Substituted vide Notification No. 33/2012, Dated 24-8-2012 , before it was read as (3) Where any Member of the panel is transferred, the Board shall assign, by name, another Commissioner of Income-tax in the place of the outgoing Member of the panel to carry out the functions of the panel. 3. Substituted vide Not. 91/2014 - Dated 31-12-2014 before it was read as, (1) The Board may, on the basis of workload and for efficient functioning, constitute panel in the places specified in column (2) on the Table below, having jurisdiction over the areas specified in column (3) thereof. Table Sl. No. Name of the Headquarters Jurisdiction (1) (2) (3) 1. Delhi (1) NCT of Delhi (2) Punjab, Haryana and Chandigarh, J K (3) Uttar Pradesh, Uttaranchal, Rajasthan and Himachal Pradesh 2. Mumbai (1) Mumbai (2) Rest of Maharashtra except Pune (3) Goa, Madhya Pradesh and Chattisgarh 3. Ahmedabad Gujarat, Daman Diu, Dadra Nagar Haveli 4. Kolkata (1) West Bengal, North-east States and Andaman and Nicobar (2) Bihar, Orissa and Jharkhand 5. Chennai Tamil Nadu and Pondicherry 6. Hyderabad Andhra Pradesh 7. Bangalore Karnataka, Kerala and Lakshadweep 8. Pune Pune 4. Substituted vide Not. 91/2014 - Dated 31-12-2014 before it was read as, (2) The Board shall assign by name three Commissioners of Income-tax to each panel as Members who 1 [ by designation ] , in addition to their regular duties as Commissioners, shah also carry on the functions of the panel 5. Substituted vide Not. 91/2014 - Dated 31-12-2014 before it was read as, 2 [ (3) The Board shall assign one Commissioner of Income-tax as a Reserve Member to each panel, who, in addition to his regular duties as Commissioner, shall also carry on the functions of the panel, in place of any Member, as and when required by the Director General of Income-tax (International Taxation). (3A) The Director General of Income-tax (International Taxation) may, after giving the eligible assessee an opportunity of being heard and after recording the reasons, transfer a case from one panel to another panel. ] 6. Substituted vide Not. 91/2014 - Dated 31-12-2014 before it was read as, (5) The Chief Commissioner of Income (CCA) shall, for the purposes of sub-rule (4), constitute the secretariat for the panel.