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.
