Dispute Resolution Panel Rules of Income Tax 2009

[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (ii) OF THE
GAZETTE OF INDIA, EXTRAORDINARY]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
(CENTRAL BOARD OF DIRECT TAXES)
New Delhi, the 20th November, 2009
NOTIFICATION

[INCOME-TAX]
S.O. 2958(E).- In exercise of the powers conferred by sub-section (14) of section
144C of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct
Taxes makes the following rules to regulate the procedure of the Dispute
Resolution Panel, namely:-

1. Short title and commencement. - (1) These rules may be called the Incometax
(Dispute Resolution Panel) Rules, 2009.
(2) They shall come into force on the date of their publication in the Official
Gazette.

2. Definitions. - In these rules, unless the context otherwise requires,—
(i) “Act” means the Income-tax Act, 1961 (43 of 1961);
(ii) “panel” means the Dispute Resolution Panel;
(iii) “Form” means a form appended to these rules;
(iv) “Secretariat”, in relation to panel, means the designated office for
filing of objections by the eligible assessee under section 144C;
(v) “section” means a section of the Act.
(vi) words and expressions used herein but not defined and defined in the
Act shall have the meanings respectively assigned to them in the
Act.

3. Constitution of the Panel. – (1) The Board may, on the basis of workload
and for efficient functioning, constitute panel in the places specified in column (2)
on the Table below, having jurisdiction over the areas specified in column (3)
thereof.

Table

Serial no Head-quarters Jurisdiction

1 Delhi 1-NCT of delhi 2-Punjab,Haryana,Chandigarh & J&K 3- U.P,Uttrakhand,Rajasthan,Himachal Pradesh

2 Mumbai 1-Mumbai 2- Rest of Maharashtra except pune 3- Goa, M.P, Chattisgarh

3 Ahemdabad Gujarat, Daman Diu, Dadra Nagar Haveli

4 Kolkata West Bengal, North East States and Andaman Nicobar 2- Bihar,Orrisa & Jharkhand

5 Chennai Tamil Nadu & Pondicherry

6 Hyderabad Andhra Pradesh

7 Bangalore Karnataka, Kerala & Lakshadweep

8 Pune Pune


(2) The Board shall assign by name three Commissioners of Income-tax to
each panel as Members who by name, in addition to their regular duties as
Commissioners, shall also carry on the functions of the panel.

(3) Where any Member of the panel is transferred, the Board shall assign, by
name, another Commissioner of Income-tax in the place of the outgoing Member
of the panel to carry out the functions of the panel.

(4) Each panel shall have a secretariat for receiving objections, correspondence
and other documents to be filed by the eligible assessee and shall also be
responsible for issuing notices, correspondence and direction if any, on behalf of
the panel.

(5) The Chief Commissioner of Income-tax (CCA) shall, for the purposes of
sub-rule (4), constitute the secretariat for the panel.

4. Procedure for filing objections. –
(1) The objections if any, of the eligible
assessee to the draft order may be filed in person or through his agent within the
specified period in Form No. 35A.

(2) The objections referred to in sub-rule (1) shall be in English and presented to
the Secretariat of the panel.

(3) The objections shall be filed in paper book form in quadruplicate duly
accompanied by –
(a) four copies of the draft order duly authenticated by the eligible assessee
or his authorised representative:
Provided that in the case of draft assessment under sub- section (3) of
section 143 read with section 144A, the objections shall also be
accompanied by four copies of the directions issued by the Joint
Commissioner or Additional Commissioner under section 144A and in
the case of draft assessment under sub-section (3) of section 143 read
with section 147, the objections shall also be accompanied by four
copies of the original assessment order, if any:
Provided further that the Panel may, in its discretion, either accept the
objections which are not accompanied by all or any of the documents
referred to above or reject it.

(b) the evidence, if any, the eligible assessee intends to rely upon including
any document or statement or paper submitted to the assessing officer:
Provided that where the eligible assessee intends to rely upon any
additional evidence other than those submitted to the assessing officer,
such additional evidence shall not form part of the paper book but may
be filed along with a separate application stating the reasons for filing
such additional evidence.

5. Notice for hearing. - The panel shall issue notice to the eligible assessee and
the concerned assessing officer specifying the date and place of hearing of the
objection.

6. Call for records. - The panel shall also call for records relating the draft
order and permit the assessing officer to file report, if any, to the objections filed
by eligible assessee.

7. Hearing of objections. –
(1) For the purpose of hearing of objections, the panel may hold its sittings at its headquarters or at such other place or places as it may deem proper.

(2) On the date fixed for hearing, if an authorised representative appears on
behalf of eligible assessee, he shall file the authorisation letter before the
commencement of the hearing.

(3) The panel may consider the application for filing additional affidavit and
may either allow such application or reject it.

(4) The eligible assessee may, with the permission of the panel, urge any
additional ground which has not been set forth in the objections.

8. No abatement of proceedings. – After filing objections, if the eligible
assessee, being an individual, dies or is adjudicated insolvent, or being a
company, is wound up, the proceedings before the panel shall not abate and shall
be continued by the executor, administrator or other legal representative of such
individual assessee or by the assignee, receiver or liquidator of such assessee
being a company, as the case may be.

9. Power to call for or permit additional evidence. - Where the panel deems it
necessary, it may call upon or, as the case may be, permit the eligible assessee to
produce any document or examine any witness or file any affidavit to enable it to
issue proper directions:
Provided that the panel shall, while so permitting the eligible assessee record its
reasons for such permission.

10. Issue of directions.
(1) On the date fixed for hearing or on any other date to which the hearing may be adjourned, if the eligible assessee or his authorised
representative do not appear, or when they appear, upon hearing the objections,
the panel may, within the specified time, issue such directions as it deems proper.

(2) While hearing the objections, the panel shall not be confined to the grounds
set forth in the objections but shall have power to consider any matter or grounds
arising out of the proceedings.

(3) On conclusion of hearing, the panel shall issue directions within the
specified period.

11. Directions to be communicated to parties. - The panel shall, after the
directions are issued, communicate the same to the eligible assessee and to the
assessing officer.

12. Passing of Assessment Order. - Upon receipt of directions from the
panel, the Assessing Officer shall pass the Assessment Order in accordance with
the procedure prescribed in sub-section (13) of section 144C.

13. Rectification of mistake or error.- After the issue of directions under
rule 10, if nay mistake or error is apparent in such direction, the panel may, suo
motu, or on an application from the eligible assessee or the assessing officer,
rectify such mistake or error, and also direct the assessing officer to modify the
assessment order accordingly.


14. Appeal against Assessment Order. - Any appeal against the Assessment
Order passed in pursuance of the directions of the panel shall be filed before the
Appellate Tribunal in Form No. 36B.

[Notification SO.No.2958(E)/2009/ F.No.142/22/2009-TPL]
Pawan K. Kumar
Director (TPL-IV)
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