152I. Application for alternative resolution of disputes.-

152I.Application  for  alternative  resolution  of  disputes.-

(1)  Notwithstanding anything contained in Chapter XIX an assessee, if aggrieved by an order of an income  tax  authority,  may  apply  for  resolution  of  the  dispute  through  the ADR process.

(2) An assessee may apply for ADR of a dispute which is pending before any income-tax authority, tribunal or court.
(3) All  cases dealt with under sub-section (2) are subject to permission of the concerned incometax authority ¹[, tribunal]or the court, as the case may be:

Provided that after obtaining such permission from the income tax authority, Tribunal or the court and upon granting of  such permission, the matter shall remain stayed during the ADR negotiation process.
(4)  The  application  shall  be  submitted  in  such  form,  within  such  time, accompanied  with  such  fees  and  verified  in  such  manner  as  may  be prescribed.
(5)  The  application  is  to  be  submitted  to  the  respective  Appellate  Joint Commissioner  of Taxes  or  Appellate  Additional  Commissioner  of Taxes  or Commissioner  of  Taxes (Appeals)  or Taxes  Appellate Tribunal,  as the  case may be.

²[(5A) The application may also be filed in such electronic, computer readable or machine readable form and in such manner as may be specified by the Board by order in writing.]

(6)  In  the  case  of  a  dispute  pending  before  either  Division  of  the  Supreme Court, the assessee shall obtain the permission of the court prior to filing an application  under  sub-section  (2),  by  filing  an  application  before  the  court which,  upon  such  an  application  being  made  before  it,  may  pass  an  order allowing the matter to proceed to ADR, or otherwise as it deems fit.

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¹ Ins. by F. A. 2015

² Ins. by F. A. 2017

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