The CBDT vide Circular No. 20/2016 dated 26.05.2016 has clarified that in order to mitigate any inconvenience caused to the taxpayers on account of the new requirement of mandatory e-filing of appeals, it has been decided to extend the time limit for filing of such e-appeals. E-appeals which were due to be filed by 15-5-2016 can be filed up to 15-6-2016. All e-appeals filed within this extended period would be treated as appeals filed in time.
In view of the extended window for filing e-appeals, taxpayers who could not successfully e-file their appeal and had filed paper appeals are required to file an e-appeal in accordance with Rule 45 before the extended period i.e. 15-6-2016. Such e-appeals would also be treated as appeals filed within time.
It is a pleasure to inform that the Direct Taxes Committee had sought the said clarification from the CBDT vide representation no. ICAI/DTC/2016-17/Rep-7 dated 11.5.2016.
The representation so made and the clarification issued can be viewed by clicking the links below:
- E filing of appeals in Form 35 : CBDT extended time
- Online filing of Appeal before CIT (appeals) enabled
- How to e -file appeal with CIT (appeals)
- Appeal dismissed by High Court as Tax effect is less than 20 lakh
- Stay of demand : CBDT Guidelines
- Stay of Demand : ITAT Procedure
- Monetary limit for filing appeal before ITAT applies to cross objections
- E filing of Income tax Appeal to CIT (appeals)
- Circular for filing appeal is also applicable to pending references in High Court
- Monetary limits for filing appeals by the Department before CESTAT/High Courts and Supreme Court applies to all pending cases
- Mandatory e filing of Appeal before CIT (appeals) in Income Tax
- CBDT Revised limit for filing Appeals by Income Tax department to Tribunal/High Court/Supreme Court
- CBDT Standard Operation Procedure for Filing Appeals, Curing Defective Appeals and Defective representation
- Filing frivolous appeals and harassing taxpayer heavy costs to be imposed to be personally paid by the jurisdictional CIT who sanctioned filing of the appeal
- Challan for Income Tax Appeal Fees