Central Board of Direct Taxes (CBDT) has extended the time limit for the e-filing of the first appeal before a tax officer to June 15.
Rule 45 of the Income Tax Rules, 1962, mandates compulsory e-filing of appeals before Commissioners of Income Tax (Appeals) with effect from 01.03.2016 in respect of persons who are required to furnish return of income electronically.
In a Circular issued by the CBDT dated 26-05-2016 said, “The matter has been examined by the Board (CBDT). While the underlying issues relating to e-filing of appeals have since been addressed and resolved, in order to mitigate any inconvenience caused to the taxpayers on account of the new requirement of mandatory e-filing appeals, it has been decided to extend the time limit for filing such e-appeals. E-appeals which were due to be filed by 15-05-2016 can be filed up to 15-0-2016. 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. 15.06.2016. Such e-appeals would also be treated as appeals filed within time”, the Circular also added.
Read the full text of the Circular here.
