TaxTMI 
TaxTMI 
e-Dispute Resolution Scheme, 2022.
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....ection 2 of the Information Technology Act, 2000 (21 of 2000); (e) "computer system" shall have the same meaning as assigned to it in clause (l) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000); (f) "computer resource of assessee" shall include assessee's registered account in designated portal of the Income-tax Department, the Mobile App linked to the registered mobile number of the assessee, or the registered email address of the assessee with his email service provider; (g) "digital signature" shall have the same meaning as assigned to it in clause (p) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000); (h) "designated portal" means the web portal designated as such by the Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems), as the case may be; (i) "Dispute Resolution Committee" means the Dispute Resolution Committee constituted in accordance with the provisions of sub-section (1) of section 245MA of the Act read with rule 44DAA of the Income-tax Rules, 1962; (j) "electronic record" shall have the same meaning as assigned to it in clause (t) of sub-sec....
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....ion 245MA of the Act; (t) "video conferencing or video telephony" means the technological solutions for the reception and transmission of audio-video signals by users at different locations, for communication between people in real-time. (2) Words and expressions used herein and not defined but defined in the Act shall have the meaning respectively assigned to them in the Act. 3. Scope of the Scheme.-- The dispute resolution under this Scheme shall be made by the Dispute Resolution Committee on applications made for dispute resolution under Chapter XIX-AA of the Act in respect of dispute arising from any variation in the specified order by such persons or class of persons, as may be specified by the Board. 4. Procedure in dispute resolution.-- (1) The application for dispute resolution, as referred to in paragraph 3, shall be dealt with in the following manner, namely:- Application for dispute resolution (i) the assessee who fulfils the specified conditions may, in respect of any specified order, file an application electronically for dispute resolution to the Dispute Resolution Committee designated for the region of Principal Chief Commissioner of Income-tax having jurisdi....
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....246A of the Act or withdrawal of application before the Dispute Resolution panel, if any, to the Dispute Resolution Committee or convey that there is no aforesaid proceeding pending in his case, failing which the Dispute Resolution Committee may reject the application. Procedure to be followed by Dispute Resolution Committee (xi) the Dispute Resolution Committee may, upon admission of the application, as referred to in clause (ix), and subsequent to the receipt of the response of the assessee in clause (x), call for records from the income-tax authority and further examine, as it may deem fit, with respect to the issues covered in the application; (xii) the Dispute Resolution Committee may seek a report from the assessing officer on the issues covered in the application or on any other issue arising during the course of proceedings; (xiii) the Dispute Resolution Committee may before disposing off the application, call for further information from the assessee or any other person by sending an email to his registered email address; (xiv) the assessee shall electronically submit its response to the Dispute Resolution Committee, within the time specified or such time as may b....
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....f the Dispute Resolution Committee for the resolution of a dispute shall be in accordance with the provisions of the Act. (3) Notwithstanding anything contained in sub-paragraph (1), the Dispute Resolution Committee may at any stage of the dispute resolution proceedings, if considered necessary, for reasons to be recorded in writing and after giving an opportunity of being heard to the assessee, decide to terminate the dispute resolution proceedings if,- (i) the assessee fails to cooperate during the course of dispute resolution proceedings; or (ii) the assessee fails to respond to, or submit any information in response to, a notice issued to him; or (iii) the Committee is satisfied that the assessee has concealed any particular material to the proceedings or had given false evidence. (iv) the assessee fails to pay the demand as required in clause (xviii) of sub-paragraph (1) of paragraph 4. (4) Where the dispute resolution proceedings are terminated as per sub-paragraph (3), the Dispute Resolution Committee shall intimate the income-tax authority for taking necessary action as per the provisions of the Act. (5) Where the application has not been allowed to be proceede....
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.... Dispute Resolution Committee and the assessee or the authorised representative of the assessee or any other person, as the case may be, shall be exchanged exclusively by electronic mode, to the extent technologically feasible; and (b) all internal communications between the Dispute Resolution Committee, or any income-tax authority shall be exchanged exclusively by electronic mode. 10. Authentication of electronic record.-- For the purposes of this Scheme, an electronic record shall be authenticated by the-- (i) Dispute Resolution Committee, the Principal Commissioner of Income-tax or Commissioner of Income-tax, as the case may be, by affixing its digital signature; (ii) assessee or any other person, by affixing his digital signature if he is required under the Rules to furnish his return of income under digital signature, and in any other case by communicating through his registered email address. 11. Delivery of electronic record.--(1) Every notice or order or any other electronic communication under this Scheme shall be delivered to the addressee, being the assessee or any other person, by way of- (a) placing an authenticated copy thereof in the assessee's or any other....
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....his authorised representative, or any other person does not have access to video conferencing at his end. 13. Proceedings not open to the public.― The proceedings before the Dispute Resolution Committee shall not be open to the public and no person (other than the assessee, his employee, the concerned officers of the Dispute Resolution Committee or the income-tax authority or the authorised representatives) shall, without the permission of the Dispute Resolution Committee, remain present during such proceedings, even on video conferencing or video telephony. 14. Language of the Dispute Resolution Committee.--(1) The language of the Dispute Resolution Committee shall be Hindi or English, at the option of the assessee. (2) Where any document is in a language other than English or Hindi, an English translation thereof should also be furnished along therewith. (3) The resolution order and any other order passed by the Dispute Resolution Committee may, at the discretion of the Dispute Resolution Committee, be in Hindi or English. 15. Power to specify format, mode, procedure and processes.-- The Principal Director General of Income-tax (Systems) or Director General of Income-t....