(1) Upon receiving the application of Alternative Dispute Resolution, the Facilitator shall forward a copy of the application to the respective Deputy Commissioner of Taxes and also call for his opinion on the grounds of the application and also whether the conditions referred to in section 298 have been complied with.

(2) If the Deputy Commissioner of Taxes fails to give his opinion regarding fulfillment of the conditions within 5 (five) working days from receiving the copy mentioned in clause (c) of sub section (3), the Facilitator may deem that the conditions thereto have been fulfilled.

(3) The Facilitator may—

(a) notify in writing the applicant and the Commissioner of Taxes or the Commissioner’s Representative to attend the meetings for settlement of disputes on a date mentioned in the notice;

(b) if he considers it necessary to do so, adjourn the meeting from time to time;

(c) call for records or evidences from the Deputy Commissioner of Taxes or from the applicant before or at the meeting, with a view to settle the dispute; and

(d) before disposing of the application, cause to make such enquiry by any income tax authority as he thinks fit.

(4) The Facilitator shall assist the applicant-assessee and the Commissioner’s Representative to agree on resolving the dispute or disputes through consultations and meetings.