152O. Decision of the ADR.-

152O. Decision of the ADR.- 

(1) A dispute, which is subject to this Ordinance, may  be  resolved  by  an  Agreement  either  wholly  or  in  part  where  both  the parties of the dispute accept the points for determination of the facts or laws applicable in the dispute.

(2)  Where  an  agreement  is  reached,  either  wholly  or  in  part,  between  the assessee and the Commissioner's Representative, the Facilitator shall record, in writing, the details of the agreement in the manner as may be prescribed.

(3)  The  recording  of  every  such  agreement  shall  describe  the  terms  of  the agreement  including  any tax  payable or  refundable  and  any  other  necessary and  appropriate  matter,  and  the  manner  in  which  any  sums  due  under  the agreement shall be paid and such other matters as the Facilitator may think fit to make the agreement effective.

(4) The agreement shall be void if it is subsequently found that it has been concluded by fraud or misrepresentation of facts.

(5)  The  agreement  shall  be  signed  by  the  assessee  and  the  Commissioner's Representative and the facilitator.

(6) Where no agreement, whether wholly or in part, is reached or the dispute resolution  is  ended  in  disagreement  between  the  applicant-assessee  and  the concerned Commissioner's Representative for non-cooperation of either of the parties,  the  Facilitator  shall  communicate  it,  in  writing  recording  reasons thereof,  within  fifteen  days  from  the  date  of  disagreement,  to  the  applicant and the Board, the concerned court, Tribunal, appellate authority and income tax authority, as the case may be, about such unsuccessful dispute resolution.

(7)  Where  the  agreement  is  reached,  recorded  and  signed  accordingly containing time and mode of payment of payable dues or refund, as the case may  be,  the  Facilitator  shall  communicate  the  same  to  the  assessee  and the concerned Deputy Commissioner of Taxes for compliance with the agreement as per provisions of this Ordinance.

(8) No agreement shall be deemed to have been reached if the Facilitator fails to  make  an  agreement  within ¹[Three months]  from  the  end  of  the  month  in which the application is filed.

(9) Where there is a successful agreement, the Facilitator shall communicate the  copy  of  the  agreement  to  all  the  parties  mentioned  in  sub-section  (6) within fifteen days from the date on which the Facilitator and the parties have signed the agreement.

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¹Subs for the words "one month" by F. A. 2012 and again subs. for "two month" by F. A. 2021

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