Circular No. 10/2021: Dated 25th May 2021

On 25th May 2021, the Central Board of Direct Taxes (CBDT) issued a circular for clarification regarding the limitation time for filing of appeals before the CIT (A) under the Income Tax Act, 1961. The details of Circular No. 10/2021 are as under-

Circular No. 10/2021 Dated 25th May 2021- Income Tax Department

1. The Central Board of Direct Taxes has issued Circular No. 8 of 2021 on 30th April 2021 providing various relaxations till 31st May 2021 including extending the time for filing the appeals before CIT(Appeals). At the same time, the Hon’ble 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.

2. The Central Board of Direct Taxes clarifies that if different relaxations are available to the taxpayers for 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 27th April 2021.

Other Circulars of 2021

Circular No.DateDetails
Circular No. 17/202109 September 2021Article
Circular No. 16/202129 August 2021Article
Circular No. 15/202103 August 2021Article
Circular No. 14/202102 July 2021Article
Circular No. 13/202130 June 2021Article
Circular No. 12/202125 June 2021Article
Circular No. 11/202121 June 2021Article
Circular No. 10/202125 May 2021Article
Circular No. 09/202120 May 2021Article
Circular No. 08/202130 April 2021Article
Circular No. 07/202126 March 2021Download Here
Circular No. 06/202126 March 2021Download Here
Circular No. 05/202125 March 2021Download Here
Circular No. 04/202123 March 2021Download Here
Circular No. 03/202104 March 2021Download Here
Circular No. 02/202103 March 2021Download Here
Circular No. 01/202115 January 2021Download Here

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Compiled by- CA Chirag Agarwal (Practicing Chartered Accountants)

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