Supreme Court of India has recently issued an order requiring all revenue appeals before the Income Tax Appellate Tribunal (ITAT) to be filed exclusively through the e-filing mode. This directive aims to streamline the appeal process and improve efficiency. The Central Board of Direct Taxes (CBDT) has already instructed its field formations to comply with the directive, and the ITAT is in the process of making e-filing mandatory for taxpayers as well.
Analysis:
Supreme Court’s directive: The Hon’ble Supreme Court’s order dated April 17, 2023, mandates that all revenue appeals before the ITAT must be filed only through the e-filing mode. The deadline for compliance with this directive is June 30, 2023.
CBDT’s instructions: The CBDT, in line with the Supreme Court’s order, has directed its field formations to file their appeals through the Filing Portal, ensuring compliance with the mandatory e-filing requirement.
Amendments to ITAT rules: The ITAT is currently in the process of making necessary amendments to the Income Tax (Appellate Tribunal) Rules, 1963. These amendments will be notified shortly to provide a legal framework for the mandatory e-filing process.
Responsibilities of Assistant Registrars: The Assistant Registrars of the ITAT Benches have been instructed to inform the Bar Associations and Tax Litigants about this significant development. They are also encouraged to motivate taxpayers and their representatives to file their appeals through the ITAT’s e-Filing Portal.
FULL TEXT OF THE RELEVANT INSTRUCTION IS AS FOLLOWS:-
INCOME TAX APPELLATE TRIBUNAL, NEW DELHI
Sub Mandatory e-Filing of Appeals before the Income Tax Appellate Tribunal Instructions to Benches-regarding
By their Order dated 17.04.2023, the Hon’ble Supreme Court of India has directed to ensure that revenue appeals before the Income Tax Appellate Tribunal are filed only in the e-filing mode and deadline for the compliance of these directions has been set as 30 June 2023.
2. In compliance of the above, Central Board of Direct Taxes (CBDT) has already directed their field formations for filing of their appeals, etc. before the ITAT through Filing Portal mandatorily.
3. ITAT is also in the process of making e-Filing mandatory for the Assessees as well. Necessary amendments to Income Tax (Appellate Tribunal) Rules, 1963 are under process and the amended rules shall be notified shortly.
4. In view of the above, the Assistant Registrars of the Benches are directed to bring this development to the notice of the Bar Associations and Tax Litigants and encourage the Assessees and their representatives for fling their Appeals, etc. through the e-Filing Portal of the ITAT.
This is issued with the approval of the Hon’ble President, ITAT.
27.06.2023
Assistant Registrar
Author Bio
Then, does it mean that hereinafter physical filing will not be accepted?