E-Dispute Resolution Scheme - Income Tax - All you need to know


By CA Vijaykumar Puri ~ Partner, VPRP & Co LLP, Chartered Accountants


happy birthday greeting card on brown wooden surface
happy birthday greeting card on brown wooden surface

On 5 April 2022, the Central Board Of Direct Taxes (CBDT) issued the e-Dispute Resolution Scheme, 2022 by the Dispute Resolution Committee on applications made for dispute resolution under Chapter XIX-AA of the Act in respect of dispute arising from any variation in the specified order by such persons or class of persons, as may be specified by the Board.

Key features

  • Assessee who fulfils the specified conditions may, in respect of any specified order, file an application electronically for dispute resolution to the Dispute Resolution Committee designated for the region of Principal Chief Commissioner of Income-tax having jurisdiction over the assessee.

  • Application shall be filed in the Form No. 34BC referred to in rule 44DAB within such time from the date of constitution of the Dispute Resolution Committee, as may be specified by the Board, for cases where appeal has already been filed and is pending before the Commissioner (Appeals); or within one month from the date of receipt of specified order, in any other case;

  • Application shall be submitted by email to the official email of the Dispute Resolution Committee alongwith proof of payment of tax on the returned income, if available and accompany a fee of one thousand rupees.

  • The Dispute Resolution Committee shall examine the application with respect to the specified conditions and criteria for specified order;

  • Upon such examination the Dispute Resolution Committee, where it considers that the application for dispute resolution should be rejected, shall 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;

  • The decision of the Dispute Resolution Committee 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;

  • the assessee shall, within thirty 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.


A good move aligned with the intention to create ease of doing business for taxpayers. The challenge lies in the implementation. Communicating with tax department over email has proven to be a constant challenge under the faceless assessment regime. It remains to be seen how well this E-dispute resolution scheme can be implemented.

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