CBDT notifies ‘E-settlement scheme, 2021’ to settle pending setcom application.

S.O. 4584(E).—In exercise of the powers conferred by sub-section (11) and (12) of section 245D of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby makes the following Scheme, namely:__

1. Short title and commencement.―(1) This Scheme may be called the e-Settlement Scheme, 2021. (2) It shall come into force on the date of its publication in the Official Gazette.

2. Definitions.― (1) In this Scheme, unless the context otherwise requires,―

1. “Act” means the Income-tax Act, 1961 (43 of 1961);
2. “addressee” shall have the same meaning as assigned to it in clause (b) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000);
3. “applicant” means the assessee who had filed an application under section 245C of the Act and such application is a pending application;
4. “authorised representative” shall have the same meaning as assigned to it in sub-section (2) of section 288 of the Act;
5. “automated allocation system” means an algorithm for randomised allocation of cases, by using suitable technological tools, including artificial intelligence and machine learning, with a view to eliminate discretion and optimise the use of resources;
6. “computer resource” shall have the same meaning as assigned to it in clause (k) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000);
7. “computer system” shall have the same meaning as assigned to it in clause (l) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000);
8. “designated portal” means the web portal designated as such by the Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems), as the case may be;
9. “digital signature” shall have the same meaning as assigned to it in clause (p) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000);
10. “electronic mode” means any communication by way of an e-mail, video-telephony or video conferencing or any other electronic media;
11. “electronic record” shall have the same meaning as assigned to it in clause (t) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000);
12. “email” or “electronic mail” means a message or information created or transmitted or received on a computer, computer system, computer resource or communication device including attachments in text, image, audio, video and any other electronic record, which may be transmitted with the message;
13. “e-Settlement” means the settlement where proceedings are conducted electronically;
14. “Interim Board” means the Interim Board for Settlement constituted by the Central Government under section 245AA of the Act;
15. “pending application” shall have the meaning as assigned to it in clause (eb) of section 245A of the Act;
16. “registered e-mail address” means the e-mail address at which an electronic communication may be delivered or transmitted to the addressee, including-
    • the email address available in the electronic filing account of the addressee registered in the designated portal; or
    • the e-mail address available in the last income-tax return furnished by the addressee; or
    • the e-mail address available in the Permanent Account Number database relating to the addressee; or
    • in the case of addressee being an individual who possesses the Aadhaar number, the email address of addressee available in the database of Unique Identification Authority of India; or
    • in the case of addressee being a company, the e-mail address of the company as available on the official website of Ministry of Corporate Affairs; or
    • any e-mail address made available by the addressee to the income-tax authority or any person authorised by such authority;
17. “settlement” means the settlement under Chapter XIX-A of the Act;
18. “Rules” means the Income-tax Rules,1962;
19. “video conferencing or video telephony” means the technological solutions for the reception and transmission of audio-video signals by users at different locations, for communication between people in real-time.

(2) Words and expressions used herein and not defined but defined in the Act shall have the meaning respectively assigned to them in the Act

3. Scope of the Scheme.―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.

4. Interim Board.–(1) 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.

(2) 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.

5. Allocation of pending applications.-The Principal Director General of Income-tax (Systems) or the Director General of Income tax (Systems), as the case may be, shall, with the approval of Central Board of Direct Taxes, devise a process to randomly allocate or transfer the pending applications, referred to in paragraph 3, to the Interim Boards.

6. Procedure for settlement.―The procedure for settlement of pending applications allotted or transferred to an Interim Board shall be as per the following, namely:-

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https://www.dropbox.com/s/h20a4fzhi3prv1w/notification-129-2021.pdf?dl=0