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

Last updated: 26 May 2021

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This notification clarifies the time limits for filing appeals before the CIT(Appeals) under the Income-tax Act, 1961. It explains that taxpayers can benefit from the most advantageous relaxation period available, whether from CBDT Circular No. 8 of 2021 or the Supreme Court's order extending limitation periods until further notice. This ensures that the deadline for filing appeals is extended in the taxpayer's favour.

F .NO.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 31 st 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 Aprii 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 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 2yth April 2021.

(Prajna Paramita)
Director to the Government of India.

Copy to:
1. PS to F.M.I PS to MoS (F).
2. PS to Revenue Secretary.
3. Chairman (CBDT)& All Members of CBDT.
4. All Pro CCsIT/CCsIT/Pr. DGsITIDGslT.
5. All Joint SecretariesiCslT, CBDT.
6. Directors/Deputy Secretaries/Under Secretaries of CBDT.
7. Web Manager, with a request to place the order on official Income-tax website.
8. CIT (M&TP), Official Spokesperson of CBDT with a request to publicize widely.
9. JCIT, Data Base Cell for placing it on irsofficersonline.gov.in.
10. The Institute of Chartered Accountants of India, IP Estate, New Delhi.
11 . All Chambers of Commerce.
12. The Guard File.

Prajna Paramita
Director to the Government of India.

FAQ :

The notification clarifies the time limits for filing appeals before the CIT(Appeals) under the Income-tax Act, 1961, particularly in light of recent relaxations and Supreme Court orders.

CBDT Circular NO. 8 of 2021, issued on 30th April 2021, provided various relaxations until 31st May 2021, including an extension for filing appeals before the CIT(Appeals).

The Supreme Court, in its order dated 27th April 2021, directed that the periods of limitation for all judicial or quasi-judicial proceedings shall stand extended until further orders.

Taxpayers are entitled to the relaxation that is most beneficial to them. Therefore, the limitation period for filing appeals before the CIT(Appeals) stands extended until further orders as per the Supreme Court's direction.

This clarification was issued by the Central Board of Direct Taxes (CBDT) through the Government of India, Ministry of Finance, Department of Revenue.