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    <title>What will happen to pending appeal of applicant before CIT(A) after rejection of application by the e-DRC OR if no appeal has been filed before the CIT(A) before coming to e-DRC?</title>
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    <description>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.</description>
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      <description>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.</description>
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