Screening of application by DRC - Income Tax - Ready Reckoner - Income Tax

Screening of application by DRC [ Para 4(1) of E-dispute Resolution Scheme, 2022 ] Examination of application The DRC has to examine the application. Upon such examination, where the DRC considers that the application should be rejected, it has to 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; Provisions of opportunity of being heard The assessee can request for an opportunity of being heard through video telephony or video conferencing facility, to the extent technologically feasible; Furnishing response to SCN within the specified date - the assessee shall furnish a response to the show-cause notice within the specified date and time or such extended time as may be allowed on the basis of application made in this behalf, to the Dispute Resolution Committee; Rejection of application by DRC - the Dispute Resolution Committee may, after considering the response furnished by the assessee, reject the application or allow the application. Where no response is furnished by the assessee, the DRC may reject the application [In such a case, the assessee may file an appeal to the CIT(A). The period taken by the DRC in deciding on the admission has to be excluded from the period available to file such appeal]; Communication of decision of DRC to assessee - the decision of the DRC that the application for dispute resolution should be allowed to be proceeded with or rejected, shall be communicated to the assessee on his registered e-mail address; Submission of proof of withdrawal of appeal/application before DRP - within 30 days of receipt of the communication that the application is admitted, be required to submit a proof of withdrawal of appeal filed under section 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.