Suspension of pending appeal: e-DRC application pauses appellate proceedings; rejection allows pursuing or filing appeal and excludes elapsed time. An application to the e-Dispute Resolution Committee in Form 34BC suspends/abates pending appellate proceedings. If the application is rejected, the taxpayer may pursue an already-filed appeal or file a fresh appeal, and the time taken by the e-DRC is reduced from the time actually allowed to file the appeal before the appellate forum.