Amnesty scheme for filling of appeal

Yes, the Government of India had issued an Amnesty Scheme (often called a "faceless" or "one-time" scheme) for extension of time for filing appeals in various tribunals and courts, including income tax and other tax-related appeals.

Key points about the Amnesty Scheme for filing appeals (October 2023):

• Extension granted: The deadline for filing certain appeals (including Income Tax, Customs, Excise, and Service Tax appeals) was extended up to 31 January 2024.

• This was to provide relief to taxpayers who missed the original appeal filing deadlines.

• The scheme usually includes waiver of penalty, reduced interest, and no further prosecution if the appeal is filed within the extended period.

• It was notified by the Ministry of Finance through a Notification or Circular issued in October 2023.

• The scheme typically covers appeals before Income Tax Appellate Tribunal (ITAT), Customs, Excise and Service Tax Appellate Tribunal, and other appellate authorities.

How to find the official notification:

• Search for “Extension of time for filing appeals up to 31 January 2024 Notification October 2023” on the Ministry of Finance or CBIC (Central Board of Indirect Taxes and Customs) website.

• It might be issued under Income Tax or Customs/Excise circulars.

• For Income Tax, it could be under CBDT notifications; for indirect taxes, under CBIC notifications.