The Ministry of Finance vide its notification dated 5th April 2022 has published the e-Dispute Resolution Scheme, 2022. 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.
The assesse who fulfills the specified conditions may, in respect of any specified order, file an application electronically in Form No. 34BC to the Dispute Resolution Committee designated within one month from the date of receipt of specified order or within such time from the date of constitution of the Dispute Resolution Committee.
The Dispute Resolution Committee shall examine the application with respect to the specified conditions and criteria for specified order. upon such examination the Dispute Resolution Committee, where it considers that the application for dispute resolution should be rejected, shall serve a notice calling upon the assessee to show cause as to why his application should not be rejected, specifying a date and time for filing a response.
Once the application is admitted, the committee may 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.
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.
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 person’s registered account, as the case may be; or
(b) sending an authenticated copy thereof to the registered email address of the assessee or any other person, as the case may be, or his authorised representative.
A person shall not be required to appear either personally or through authorised representative in connection with any proceedings under this Scheme before the Dispute Resolution Committee or income-tax authority.
