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

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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.