The Central Board of Direct Taxes (CBDT) vide its Circular 10/2021 dated 25th May 2021 clarifies that if different relaxation are available to the taxpayers for particular compliance, the taxpayer is entitled to the relaxation which is more beneficial to him.
The full text of the Circular is as follows:-
Circular No. 10/2021
F .NO.225/49/2021/ITA-1I
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 31st 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 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 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 27th April 2021.
(Prajna Paramita)
Director to the Government of India.
