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e-Settlement Scheme, 2021 - 129/2021 - Income Tax

Extract

..... as assigned to it in clause (b) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000); (c) “applicant” means the assessee who had filed an application under section 245C of the Act and such application is a pending application; (d) “authorised representative” shall have the same meaning as assigned to it in sub-section (2) of section 288 of the Act; (e) “automated allocation system” means an algorithm for randomised allocation of cases, by using suitable technological tools, including artificial intelligence and machine learning, with a view to eliminate discretion and optimise the use of resources; (f) “computer resource” shall have the same meaning as assigned .....

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e-Settlement Scheme, 2021 - 129/2021 - Income Tax

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..... stituted by the Central Government under section 245AA of the Act; (o) “pending application” shall have the meaning as assigned to it in clause (eb) of section 245A of the Act; (p) “registered e-mail address” means the e-mail address at which an electronic communication may be delivered or transmitted to the addressee, including- (i) the email address available in the electronic filing account of the addressee registered in the designated portal; or (ii) the e-mail address available in the last income-tax return furnished by the addressee; or (iii) the e-mail address available in the Permanent Account Number database relating to the addressee; or (iv) in the case of addressee being an individual who possesses the Aad .....

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e-Settlement Scheme, 2021 - 129/2021 - Income Tax

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..... assist the members of the Interim Board, as considered necessary by Central Board of Direct Taxes. 5. Allocation of pending applications.-The Principal Director General of Income-tax (Systems) or the Director General of Income tax (Systems), as the case may be, shall, with the approval of Central Board of Direct Taxes, devise a process to randomly allocate or transfer the pending applications, referred to in paragraph 3, to the Interim Boards. 6. Procedure for settlement.―The procedure for settlement of pending applications allotted or transferred to an Interim Board shall be as per the following, namely:- (i) the Interim Board shall intimate the applicant about the allocation or transfer, as the case may be, of his case to it; (ii) .....

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e-Settlement Scheme, 2021 - 129/2021 - Income Tax

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..... through video conferencing or video telephony; (vii) the Interim Board shall before providing opportunity referred to in clause (vi), forward the response referred to in clause (iv), if received from the applicant, to the Principal Commissioner or the Commissioner; (viii) an authorised representative appearing for the applicant at the time of hearing of an application shall file before the commencement of the hearing a document authorising him to appear for the applicant and if he is a relative of the applicant, the document shall state the nature of his relationship with the applicant, or if he is a person regularly employed by the applicant, the capacity in which he is employed at that point in time; (ix) the Interim Board may, on such te .....

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e-Settlement Scheme, 2021 - 129/2021 - Income Tax

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..... re the Interim Board shall not be open to the public and no person (other than the applicant, his employee, the concerned officers of the Interim Board or the Income-tax authority or the authorised representatives) shall, without the permission of the Interim Board, remain present during such proceedings, even on video conferencing or video telephony. 9. Communication on behalf of the Interim Board.― (1) The opportunity for hearing through video conferencing or video telephony shall be facilitated by any Income-tax Authority as authorised by the Interim Board, who will provide the link and password to the applicant and concerned parties in advance. (2) All communication of the Interim Board inward and outward shall be carried out by a .....

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e-Settlement Scheme, 2021 - 129/2021 - Income Tax

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..... nterim Board, the Principal Commissioner or the Commissioner, by affixing its digital signature; (ii) the applicant or his authorised representative, by affixing his digital signature if he is required under the Rules to furnish his return of income under digital signature, and in any other case, by communicating through his registered e-mail address. 12. No personal appearance before the Interim Board.―(1) The applicant shall not be required to appear either personally or through authorised representative in connection with any proceedings under this Scheme before the Interim Board or before any Income-tax Authority or ministerial staff posted with the Interim Board. (2) Central Board of Direct Taxes shall establish suitable faciliti .....

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e-Settlement Scheme, 2021 - 129/2021 - Income Tax

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