The Central Board of Direct Taxes (CBDT) notified the e-Settlement Scheme, 2021 to settle pending Applications transferred to the Settlement Commission.
This Scheme shall be applicable to pending applications in respect of which the applicant has not exercised the option under sub-section (1) of section 245M of the Act and which has been allotted or transferred by Central Board of Direct Taxes to an Interim Board.
“The Interim Board shall conduct e-settlement of pending applications allocated or transferred to it under paragraph 3, in accordance with the provisions of this Scheme. The Interim Board shall have such income-tax authority, ministerial staff, executive or consultant to assist the members of the Interim Board, as considered necessary by Central Board of Direct Taxes,” the Scheme read.
Where in the course of any proceedings before the Interim Board any facts not contained in the settlement application (including the annexure and the statements and other documents accompanying such annexure) are sought to be relied upon, they shall be submitted to the Interim Board in writing and shall be verified in the same manner as provided for in the settlement application.
The proceedings before the Interim Board shall not be open to the public and no person (other than the applicant, his employee, the concerned officers of the Interim Board or the Income-tax authority or the authorized representatives) shall, without the permission of the Interim Board, remain present during such proceedings, even on video conferencing or video telephony.
The opportunity for hearing through video conferencing or video telephony shall be facilitated by any Income-tax Authority as authorized by the Interim Board, who will provide the link and password to the applicant and concerned parties in advance. All communication of the Interim Board inward and outward shall be carried out by any Income-tax Authority as authorized by the Interim Board.
For the purposes of this Scheme, an electronic record shall be authenticated by the Interim Board, the Principal Commissioner or the Commissioner, by affixing its digital signature; the applicant or his authorized representative, by affixing his digital signature if he is required under the Rules to furnish his return of income under digital signature, and in any other case, by communicating through his registered e-mail address.
The applicant shall not be required to appear either personally or through an authorized representative in connection with any proceedings under this Scheme before the Interim Board or before any Income-tax Authority or ministerial staff posted with the Interim Board.
The CBDT shall establish suitable facilities for video conferencing including telecommunication application software that supports video telephony at such locations as may be necessary, so as to ensure that the applicant, or his authorized representative, is not denied the benefit of this Scheme merely on the ground that such applicant or his authorized representative, or any other person does not have access to video conferencing at his end.
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