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CBDT issues Clarification on Limitation for Appeals Filings before CIT (Appeals)

cbdt-issues-clarification-on-limitation-for-appeals-filings-before-cit-appeals

CBDT issues clarification with respect to 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 27th April, 2021. In this regard, Circular No 10 of 2021 dt 25.05.2021 is issued by the CBDT.


Read the full text of Circular No. 10/2021 dated 25.05.2021 on  limitation time for filing of appeals before the CIT(Appeals) after SC verdict


Circular No. 10/2021 


F.N0.225/49/2021/ITA-II 

Government of India 

Ministry of Finance 

Department of Revenue 

Central Board of Direct Taxes 


New Delhi, Dated 25th May, 2021 


Subject: Clarification regarding the limitation time for filing of appeals before the CIT(Appeals) under the Income-tax Act,1961(the Act) 


1. The Central Board of Direct Taxes has issued Circular No. 8 of 2021 on 30th April 2021 providing various relaxations till 31st May 2021 including extending time for filing the appeals before CIT(Appeals). At the same time, the Hon'ble Supreme Court vide order dated 27th April 2021 in Suo Motu Writ Petition (Civil) No.3 of 2020 restored 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 proceedings, whether condonable or not, shall stand extended till further orders. 


2. 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 27th April 2021.

 

(Prajna Paramita) 

Director to the Government of India.


Download Copy of Circular No. 10/2021 dated 25.05.2021 on  limitation time for filing of appeals before the CIT(Appeals) after SC verdict in pdf format


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