The Central Board of Direct Taxes (CBDT) notified the Clarification regarding the limitation time for filing of Income Tax Appeals before the CIT (Appeals).

The Board has issued a Circular dated 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 Supreme Court vide order dated 27th April 2021 in Suo Motu Writ Petition 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.

The CBDT clarified 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 Supreme Court in Suo Motu Writ Petition vide order dated 27th April 2021.