CBDT Notifies Procedure for Constituting Dispute Resolution Committee for dispute resolution

The Central Board of Direct Taxes(CBDT) has notified Procedure for Constituting Dispute Resolution Committee for dispute resolution in consequence to the notification of e-Dispute Resolution Scheme, 2022 under section 245MA of the Income Tax Act.

With the approval of Competent Authority, the constitution of Dispute Resolution Committee and terms & conditions relating thereto are hereby ordered as under:-

Section 245MA (1) and (2) of the Income-tax Act empowers the Central Government to constitute one or more Dispute Resolution Committees (DRCs) for dispute resolution. As per Rule 44DAA of the Income Tax Rules introduced vide Notification No.26/2022 dated 05.04.2022, the Central Government has been empowered to constitute a DRC for every region of Principal Chief Commissioner of Income-tax for dispute resolution.

1. Eligibility: As per Rule 44DAA of the Income Tax Rules, each DRC shall consist of three Members appointed by the Central Government as under:

a) Two Members shall be retired officers from the Indian Revenue Service (Income Tax), who have held the post of Commissioner of Income-tax or any equivalent or higher post for five years or more; and

b) One serving officer not below the rank of Principal Commissioner of Income-tax or Commissioner of Income-tax as specified by the Board. The eligibility of the Member has already been laid down in the aforesaid rule.

2) Procedure for selection of retired Members of the DRC through the Selection Panel:

a) The Selection Panel (hereinafter referred to as the Panel) shall consist of 3 Members headed by Pr. DGIT (HRD) and having two officers at CCIT level as Member(s) as approved by Chairman, CBDT.

b) The process of appointment of the retired Member of the DRC shall be through an open advertisement. The Panel shall shortlist the applications on the basis of the criteria decided.

c) There will be a centralized advertisement by the office of Pr.DGIT, HRD calling for applications by way of advertisement in Employment News’ and on the Department’s official website. The Pr. CCSIT (CCA) may also post the advertisement on the local official website. The Panel shall finalize two names for each CCA region and an additional common reserve list of candidates which may extend to 18 candidates in order of merit which will be valid for a period of one year.

d) The names of the shortlisted candidates shall be sent to all the Pr. CCSIT (CCA). The respective Pr CCTT(CCA) shall issue orders constituting DRC in their region. The Pr.CCIT (CCA) office will sign a contract with the selected Member and the non-disclosure and confidentiality undertaking is to be obtained from the selected Member.

e) The candidates in the reserve list will not be entitled to any compensation or remuneration or fees etc. The names in the reserve list would be considered in cases of resignation, termination, death, exceeding the maximum age limit of 65 years or vacancy arising for any other reason etc. Having this reserve list ready would ensure that time is not lost in re-doing the whole process of advertising for filling up vacancies in the DRC.

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