Notification
No. 84/2009[S.O. 2958(E)/F.No. 142/22/2009-TPL], dated 20-11-2009
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 Income- tax (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.
|
SL.No. |
Name
of the Headquarters |
Jurisdiction |
|
(1) |
(2) |
(3) |
|
1. |
Delhi |
(1)NCT
of Delhi (2) Punjab, Haryana and Chandigarh, J&K (3) Uttar
Pradesh, Uttaranchal, Rajasthan and Himachal Pradesh |
|
2. |
Mumbai |
(1) Mumbai (2) Rest of
Maharashtra except Pune (3) Goa, Madhya Pradesh and Chhattisgarh |
|
3. |
Ahmedabad |
Gujarat, Daman Diu,
Dadra Nagar Haveli |
|
4. |
Kolkata |
(1) West Bengal,
North-east States and Andaman and Nicobar (2) Bihar, Orissa and Jharkhand |
|
5. |
Chennai |
Tamil Nadu and
Pondicherry |
|
6. |
Hyderabad |
Andhra Pradesh |
|
7. |
Bangalore |
Karnataka, Kerala and
Lakshadweep |
|
8. |
Pune |
Pune |
(2) The Board shall
assign by name three Commissioners of Income-tax to each panel as Members who, 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 authorized 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.
[See
rule 4(1)]
No._________of__________
1. Name and address of
the eligible assessee
2. Permanent Account
Number
3 Assessment year in
connection with which the objection is filed
4. Assessing Officer
passing the draft order of assessment,
5. Section and
sub-section of the Income-tax Act, 1961 under which the Assessing Officer
proposing the additions has sent the draft order for which reference is being
filed
6. The date of service
of the draft order of assessment
7. Section and clause
of the Income-tax Act, 1961, under which the reference is made
8. For each objection,
the ground and
statement of fact as
per Annexure is required Yes
/ No
to be annexed herewith.
Whether the same
has been complied
with
(Annexure)
1. Ground of objection
2. Facts as submitted
to Assessing Officer
3. Facts, if any,
modified by the Assessing Officer
4. Do you wholly
agree with the modifications in the facts by the Assessing Officer. If not,
give reasons pointing the specific fact or facts with which you do not agree
along with the reasons and documentary evidence, if any
5.Legal arguments
submitted to Assessing Officer
6.Case laws relied upon
by the assessee
7. Legal argument
relied upon by the Assessing Officer
8. Case laws relied
upon by Assessing Officer
9. Any additional new
case laws which the assessee may like to rely upon,
10. Factual and legal
arguments against the addition proposed by the Assessing
Officer
I,________ the
assessee, do hereby declare that what is stated above is true to the
best of my information
and belief.
Place:___________________
Date: _______________________
Signature
Status of
assessee
[See
rule 14]
In
the Income-tax Appellate Tribunal______________________
Appeal
No.________of_____________
Versus
APPELLANT RESPONDENT
1. The State in which
the assessment was made
2. Section under which
the order appealed against was passed'
3. Assessment year in
connection with which the appeal is preferred
3A. Total income
declared by the assessee for the assessment year referred to in item 3
3B. Total income as
computed by the Assessing Officer for the assessment year referred to in item
3,
4. The Assessing
Officer passing the original order
5. Copy of Order of
Dispute Resolution Panel
6. Date of communication
of the order appealed against
7. Address to which
notices may be sent to the appellant
8. Address to which
notices may be sent to the respondent
9. Relief claimed in
appeal
GROUNDS
OF APPEAL
Signature
|
Signature
|
|
(Authorised representative, if any) |
(Appellant)
|
Verification
I,___________, the appellant, do hereby declare
that what is stated above is true to the best of my information and belief.
Verified today the ___________day of __________.
Signature
(Appellant)
Notes :
1.
The memorandum of appeal must be in triplicate and should be
accompanied by two copies (at least one of which should be a certified copy) of
the order appealed against, two copies of the relevant order of the Assessing
Officer, two copies of the grounds of objection before the Dispute Resolution
Panel, two copies of the statement of facts, if any, filed before the said
Dispute Resolution Panel and also
(a)
the copy of directions of Dispute Resolution Panel.
(b)
in the case of an appeal against an order under section 143 read with section
147, two copies of the original assessment order, if any. '
2.
The memorandum of appeal by an assessee under section 2.53(1) of the
Income-tax Act must be accompanied by a fee specified below:-
(a)
where the total income of the assessee as computed by the Assessing Officer, in
the case to which the appeal relates, is one hundred thousand rupees or less,
five hundred rupees;
(b)
where the total income of the assessee, computed as aforesaid, in the case to
which the appeal relates is more than one hundred thousand rupees but not more
than two hundred thousand rupees, one thousand five hundred rupees;
(c)
where the total income of the assessee, computed as aforesaid, in the case to
which the appeal relates is more than two hundred thousand rupees, one per cent
of the assessed income, subject to a maximum of ten thousand rupees;
(d)
no fee shall be payable in the case of a memorandum of cross-objections;
(e).an
application for stay of demand shall be accompanied by a fee of five hundred
rupees
It
is suggested that the fee should be credited in a branch of the authorised bank
or a branch of the State Bank of India or a branch of the Reserve Bank of India
after obtaining a challan and the triplicate challan sent to the Appellate
Tribunal with a memorandum of appeal. The Appellate Tribunal will not accept
cheques, drafts, hundies or other negotiable instruments.
3. The memorandum of
appeal should be written in English or, if the appeal is filed in a Bench
located in any such State as is for the time being notified by the President of
the Appellate Tribunal for the purposes of rule 5 A of the Income-tax
(Appellate Tribunal) Rules, 1963, then, at the option of the appellant, in
Hindi, and should set forth, concisely and under distinct heads, the grounds of
appeal without any argument or narrative and such grounds should be numbered
consecutively.
4. The number and year
of appeal will be filled in the office of the Appellate Tribunal,
5. If the space
provided is found insufficient, separate enclosures may be used for the purpose