Reply to Section 144C of Income-tax Act, 1961

Hi Samarth,

Regarding your query on filing an application to reject the draft order under Section 144C (Dispute Resolution Panel):

1. Mode of Submission:
   Since the assessment was conducted under the Faceless Assessment Scheme, all communications including filing of objections to the draft order under Section 144C are to be done electronically through the Faceless Assessment Portal.
   The Income Tax Department has digitized the entire dispute resolution process under the faceless framework to ensure transparency and efficiency.

2. Procedure:

   • Log in to the e-Filing portal or the dedicated Faceless Assessment Scheme portal using your credentials.

   • Navigate to the ‘Dispute Resolution Panel’ section or the ‘Submit Objection’ link for the relevant assessment year.

   • Upload the objection letter/application clearly stating the reasons for rejecting the draft order. Include any supporting documents if necessary.

   • Submit the application online before the deadline mentioned in the draft order notice.

3. Physical Submission:
   Physical submission of DRP objections is generally not required nor accepted for assessments under the faceless scheme. The Department encourages all submissions through the online system.

4. Reference Guidelines:
   You may refer to the Central Board of Direct Taxes (CBDT) notifications and faceless assessment manualsavailable on the official Income Tax website for detailed instructions.

Summary:
File the application rejecting the draft order under Section 144C electronically via the Faceless Assessment Scheme portal within the prescribed time. No physical submission is needed.