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Para 12 - No personal appearance before the Dispute Resolution Committee - e-Dispute Resolution Scheme, 2022Extract 12. No personal appearance before the Dispute Resolution Committee . (1) A person shall not be required to appear either personally or through authorised representative in connection with any proceedings under this Scheme before the Dispute Resolution Committee or income-tax authority. (2) The assessee or any other person, as the case may be, or his authorised representative, may request for personal hearing so as to make his oral submissions or present his case before the Dispute Resolution Committee. (3) The Dispute Resolution Committee may approve the request for personal hearing, as referred to in subparagraph (2). (4) Where the request for personal hearing has been approved by the Dispute Resolution Committee, such hearing shall be conducted through video conferencing, including use of any telecommunication application software which supports video telephony, to the extent technologically feasible, in accordance with the procedure laid down by the Board. (5) The Board shall establish suitable facilities for video conferencing including telecommunication application software which supports video telephony at such locations as may be necessary, so as to ensure that the assessee, or his authorised representative, or any other person is not denied the benefit of this Scheme merely on the ground that such assessee or his authorised representative, or any other person does not have access to video conferencing at his end.
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