Application screening by DRC: procedural show cause, hearing opportunity, and potential rejection with right to appeal. The DRC must examine applications and, if inclined to reject, serve a show cause notice with a specified date and hearing opportunity (including video conferencing). The assessee must respond within the specified or extended time. After considering responses the DRC may admit or reject the application; non response may result in rejection. Decisions are communicated by registered e mail. If admitted, the assessee must within thirty days furnish proof of withdrawal of any appeal under section 246A or pending application before the Dispute Resolution Panel, or confirm none exists, failing which the DRC may reject the application.
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Provisions expressly mentioned in the judgment/order text.
Application screening by DRC: procedural show cause, hearing opportunity, and potential rejection with right to appeal.
The DRC must examine applications and, if inclined to reject, serve a show cause notice with a specified date and hearing opportunity (including video conferencing). The assessee must respond within the specified or extended time. After considering responses the DRC may admit or reject the application; non response may result in rejection. Decisions are communicated by registered e mail. If admitted, the assessee must within thirty days furnish proof of withdrawal of any appeal under section 246A or pending application before the Dispute Resolution Panel, or confirm none exists, failing which the DRC may reject the application.
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