CBDT issues Clarification on Limitation for Appeals Filings before CIT

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There’s a new notification ( No. 10/2021) as CBDT issues Clarification. The taxpayer in India needs to file CIT(Appeal) within 30 days from the date of order of assessment issued. However, due to lockdown, taxpayers are facing timely filing of appeals.

Earlier we have seen that CBDT has issued Circular No. 08/2021 on which the appeal date has been extended to 31.05.2021. Now, CBDT has issued further Circular No. 10/2021 to give further relaxation due to the ongoing lockdown in the month of May.

In this article, we will discuss CBDT issues Clarification on Limitation for Appeals Filings before CIT(Appeal).

CBDT issues Clarification on Limitation for Appeals Filings

The Board has published a Circular dated 30th April 2021 providing various relaxations till 31st May 2021, including extending the time for filing the appeals before CIT(Appeals). At the same time, the Supreme Court vide order dated 27th April 2021 in Suo Motu Writ Petition returned the order dated 23rd March 2020 and, in continuation of the order dated 8th March 2021, directed that the period(s) of limitation, as prescribed under any General or Special Laws in respect of all judicial or quasi-judicial processes, whether condonable or not, shall stand extended till further orders.

Further Clarification by CBDT

The CBDT clarified that if various relaxations are available to the taxpayers for particular compliance, the taxpayer is entitled to the more beneficial relaxation. Thus, to count the period(s) of limitation for filing of appeals before the CIT(Appeals) under the Act, the taxpayer is entitled to a more beneficial relaxation. Hence, the said limitation stands extended till further orders as ordered by the Supreme Court in Suo Motu Writ Petition vide order dated 27th April 2021.

Income Tax Return Filing Due Dates for AY 2021-22 Extended

Moreover, If you want any other guidance concerning ITR Filing, please feel free to talk to our business advisors at 8881-069-069.

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