The Central Board of Direct Taxes (CBDT) has vide Circular No 10/2021 dated 25th May 2021 issued clarification regarding the due date for filing of Income Tax Appeals before the CIT (Appeals).
The above Circular states that the Board has issued a Circular dated 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 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.
The CBDT has now clarified 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 Supreme Court in Suo Motu Writ Petition vide order dated 27th April 2021.
In view of above the extended due date of filing appeals by CIT (Appeals) viz 31st May, 2021 is no longer applicable, rather extended due date as may be decided by Supreme Court in writ petition pending with it, would apply.
READ CBDT CLARIFICATION:
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