TMI BlogIncome-tax (Dispute Resolution Panel) Rules, 2009X X X X Extracts X X X X X X X X Extracts X X X X ..... 2009. (2) They shall come into force on the date of their publication in the Official Gazette. 2. Definitions. - In these rules, unless the context otherwise requires,- (i) Act means the Income-tax Act, 1961 (43 of 1961) ; (ii) panel means the Dispute Resolution Panel; (iii) Form means a form appended to these rules; (iv) Secretariat , in relation to panel, means the designated office for filing of objections by the eligible assessee under section 144C; (v) section means a section of the Act. (vi) words and expressions used herein but not defined and defined in the Act shall have the meanings respectively as to them in the Act. 3. Constitution of the Panel. - (1) The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ners, shah also carry on the functions of the panel (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. (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. (5) The Chief Commissioner of Income (CCA) shall, for the purposes of sub-rule (4), constitute the secretariat for the panel. 4. Procedure for filing objections. - (1) The objections if any, of the eligible assessee to the dra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion stating the reasons for filing such additional evidence. 5. Notice for hearing. - The panel shall issue notice to the eligible assessee and the concerned assessing officer specifying the date and place of hearing of the objection. 6. Call for records. - The panel shall also call for records relating the draft order and permit the assessing officer to file report, if any, to the objections filed by eligible assessee. 7. Hearing of objections. - (1) For the purpose of hearing of objections, the panel may hold its sittings at its headquarters or at such other place or places as it may deem proper. (2) On the date fixed for hearing, if an authorised representative appears on behalf of eligible assessee, he shall file the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (2) While hearing the objections, the panel shall not be confined to the grounds set forth in the objections but shall have power to consider any matter or grounds arising out of the proceedings. (3) On conclusion of hearing, the panel shall issue directions within the specified period. 11. Directions to be communicated to parties. - The panel shall, after the directions are issued, communicate the same to the eligible assessee and to the assessing officer. 12. Passing of Assessment Order. - Upon receipt of directions from the panel, the Assessing Officer shall pass the Assessment Order in accordance with the procedure prescribed in sub-section (13) of section 144C . 13. Rectification of mistake or error.- After the issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 2. Facts as submitted to Assessing Officer 3. Facts, if any, modified by the Assessing Officer 4. Do you wholly agree with the modifications in the facts by the Assessing Officer. If not, give reasons pointing the specific fact or facts with which you do not agree along with the reasons and documentary evidence, if any. 5. Legal arguments submitted to Assessing Officer 6. Case laws relied upon by the assessee 7. Legal argument relied upon by the Assessing Officer 8. Case laws relied upon by Assessing Officer 9. Any additional new case laws which the assessee may like to rely upon. 10. Factual and legal arguments against the addition proposed by the Assessing Officer VERIFICATION I, the assessee, do her ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld be accompanied by tow copies (at least one of which should be a certified copy) of the order appealed against, two copies of the relevant order of the Assessing Officer, two copies of the grounds of objection before the Dispute Resolution Panel, two copies of the statement of facts, if any, filed before the said Dispute Resolution Panel and also (a) the copy of directions of Dispute Resolution Panel. (b) in the case of an appeal against an order under section 143 read with section 147 , two copies of the original assessment order, if any. 2. The memorandum of appeal by an assessee under section 253(1) of the Income-tax Act must be accompanied by a fee specified below:- (a) where the total income of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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