Saturday, May 28, 2016

CBDT extended the time limit for e-filing of first appeal due to be filed before 15.05.2016 by one month

CBDT vide Circular No.20/2016 dated 26.05.16 extends the time limit of E Filing of appeals which were due to be filed by 15.05.2016 up to 15.06.2016.
With Effect from 01.03.2016 Rule 45 was amended to mandate compulsory e filing of appeals before CIT for the assesses who are required to furnish the return electronically. This is done consequent to the observation by CBDT that
-          The tax payers who were required to E File Form 35 were to follow the procedure due to lack of knowledge or due to  technical issues
-          The EVC functionality for verification of E Appeals was made operational  for individuals and others from 12.05.16 and 19.05.16 respectively

Now CBDT has given opportunity by providing extended window for filing of E-appeals, taxpayers who could not successfully e-file their appeal and had filed paper appeal to file an e-appeal in accordance with Rule 45 before the extended period i.e 15.06.2016.

The assesses who have filed hard copy of appeal between 01.03.2016 to 15.05.2016 or where the due date was 15.05.2016 are required to E –File the appeal and such e-appeals would be treated as appeals filed with in time.