Clarification w.r.t. limitation period for filing appeals before CIT(Appeals) under Income Tax Act

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The CBDT vide Circular No. 10/2021 dated May 25, 2021 issued clarification w.r.t. limitation for filing of appeals before CIT(Appeals) under Income-tax Act,1961 in consonance with directions issued by Hon’ble Supreme Court in Suo Motu WP(Civil) No 3 of 2020 vide order dated April 27, 2021.

The Central Board of Direct Taxes has issued Circular No. 8 of 2021 on April 30, 2021 providing various relaxations till May 31, 2021 including extending time for filing the appeals before CIT(Appeals). At the same time, the Hon’ble Supreme Court vide order dated April 27, 2021 in Suo Motu Writ Petition (Civil) No.3 of 2020 restored the order dated March 23, 2020 and in continuation of the order dated March 08, 2021 directed that the period(s) of limitation, as prescribed under any General or Special Laws in respect of all judicial or quasi-judicial proceedings, whether condonable or not, shall stand extended till further orders.

The Central Board of Direct Taxes, clarifies that if different relaxations are available to the taxpayers for a particular compliance, the taxpayer is entitled to the relaxation which is more beneficial to him. Thus, for the purpose of counting the period(s) of limitation for filing of appeals before the CIT(Appeals) under the Act, the taxpayer is entitled to a relaxation which is more beneficial to him and hence the said limitation stands extended till further orders as ordered by the Hon’ble Supreme Court in Suo Motu Writ Petition (Civil) No.3 of 2020 vide order dated April 27, 2021.

The Circular can be accessed at: https://www.incometaxindia.gov.in/communications/circular/circular_10_2021.pdf

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