CBDT vide Circular No. 8/2021 dated 30th April 2021 has restricted the point in time to file associate degree appeal before the CIT(Appeals) that were needed to be filed by 1st April 2021 to 31-05-2021. Clearly, it resembles that there's an extension of the point in time to file such an appeal before CIT(A). As per the Circular, appeals that were needed to be filed by 1st April 2021 can currently be filed by 31st May 2021 without any condonation.
But the time limit permitting the filing of such time-barring appeal by 31st May 2021 is not an extension, however, a restriction of the time limit if we tend to read the Order of the Hon’ble Supreme Court during this regard. People are aware that in March 2020 once the government had declared nationwide lockdown amid the COVID-19 pandemic, the Hon’ble Supreme Court on its own motion by an order dated 23.03.2020 extended the amount of limitation prescribed underneath the overall law or special laws whether or not compoundable or not with impact from 15.03.2020 until any orders.
Though there's not an end to the pandemic because of improvement within the scenario and come of normalcy, all the Courts and Tribunals have begun to perform either virtually or physically. Against this backdrop, the court has all over the extension of the limitation on 14th March 2021.
Thereafter, taking into cognizance the steep rise within the COVID cases in the entire country, the Hon’ble Court has yet again resorted to the Order dated 23rd March 2020 and directed that the period(s) of limitation, as prescribed underneath any general or special laws in respect of all judicial or quasi-judicial proceedings, whether or not condonable or not, shall stand extended until any orders. The court has processed that since this order has been passed under Article 142 interpreted with Article 141 of the Constitution of India, hence, it shall be a binding order on all Courts/Tribunals and Authorities.
The Net result of the Order dated 27.4.21 is that there's an extension of the amount of limitation from 15th March 2020 and shall be continuing till any order.
When the Board issued the Circular 8/2021, a petition was filed before the Hon'ble Madhya Pradesh court by a controller named Palak Agarwal. During this case, the CBDT’s counsel expressed that the CBDT can punctually take into account the order of the Hon'ble Supreme Court and can take an acceptable call for extending the amount of limitation for filing the appeal. The matter was then listed on 27.05.2021.
However, on 25th May 2021, the CBDT issued Circular No. 10/2021 to clarify that the advantage of the extension of limitation for filing appeal before CIT(A) shall be obtainable in consonance with the Hon’ble Supreme Court’s order. The Board processed that if totally different relaxations are obtainable to the taxpayers for selected compliance, the taxpayer is entitled to the relief that is additionally useful to them.
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