In view of the COVID-19 pandemic, the Supreme Court vide its suo moto order dated 27 April 2021 had directed that periods of limitation for all judicial/quasi-judicial proceedings were extended until further orders. Similarly, the CBDT vide Circular No. 08/2021 dated 30 April 2021 had extended the due date for filing of Appeals before the Commissioner (A) till 31 May 2021 where the original due date stood as 01 April 2021 or thereafter.
In view of the above, the CBDT vide Circular No. 10/2021 dated 25 May 2021 has clarified that where difference relaxations are available to the taxpayers for a particular compliance, the taxpayers shall be entitled to the relaxation which is more beneficial. Accordingly, for the purpose of counting the period(s) of limitation for filing of appeals before the CIT (A), the taxpayers are entitled to a relaxation which is more beneficial to him and hence the limitation stands extended till further orders.
Disclaimer:
The information provided in this update is intended for informational purposes only and does not constitute legal opinion or advice. Readers are requested to seek formal legal advice prior to acting upon any of the information provided herein. This update is not intended to address the circumstances of any particular individual or corporate body. There can be no assurance that the judicial/ quasi judicial authorities may not take a position contrary to the views mentioned hereinrra quis.
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