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of <h1>Time Deducted for Appeal Filing if e-Dispute Rejection Delayed; Continue Existing Appeal if Already Filed</h1> If an appellant's application is rejected by the e-Dispute Resolution Committee (e-DRC), they may file an appeal before the Commissioner of Income Tax (Appeals) [CIT(A)]. The time taken by the e-DRC to communicate the rejection will be deducted from the period allowed to file an appeal before CIT(A). If an appeal has already been filed before submitting the application to the e-DRC, the appellant can continue with the existing appeal before CIT(A).
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