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.
1 Ins. by F. A. 2015
2 Ins. by F. A. 2017
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