All India Federation of Tax Practitioners made a request to FM for extension of time to file the returns of income U/s. 139(4) of the Income-tax Act 1961 (the Act) due to Unsatisfactory working of income tax computer portal and spread of another wave of Corona virus in certain parts of country. Full Text of the letter is as follows:-
All India Federation of Tax Practitioners
(Direct Tax Representation Committee)
(An Association of Advocates, Chartered Accountants & Tax Practitioners of India)
S. R. Wadhwa
W-107. Ground Floor Greater Kailash – 1, New Delhi-110 048
V. P. Gupta
501, Ansal Bhawan,
16, K. G. Marg, New Delhi-110 001
M : 9610052890
51, Lawyer’s Chamber, Supreme Court, New Delh-110 001
(0) 23382169 / 23387685
M 9818791820 / 9968502866
Hon’ble Smt. Nirmala Sitharaman
Union Finance Minister
Government of India, Ministry of Finance,
Sub: Request for extension of time to file the returns of income U/s. 139(4) of the Income-tax Act 1961 (the Act) – Unsatisfactory working of income tax computer portal and spread of another wave of Corona virus in certain parts of country
As Your Honour may be aware, the All India Federation of Tax Practitioners (the Federation in short) is one of the largest professional bodies of tax practitioners, advocates and chartered accountants – both of direct and indirect taxes. it has been functioning for the last about 45 years since 1976 and has a membership of over 9000 individuals and about 130 Tax Bar Associations located all over the country in 27 out of 29 States. The main objective of the Federation has been to provide technical inputs in the fair and just formulation of the tax laws and their fair and effective implementation.
2. Several members of the Federation have pointed out that despite their best efforts, they could not file the returns of income of some of their clients because of the poor attendance of the concerned technical staff due to the latest wave of Corona virus in certain pads of the country and also during the last two days, i.e. 30th and 31st March. 2021, the income tax portal was not functioning properly and all the returns could not be uploaded.
3. Under similar circumstances, the Central ( Board of Direct Taxes has extended the time by one month from 31st March, 2021 to 30th April, 2021 for the Assessing Officers for issuing of notices u/s 148 of the Act for reopening the completed assessments or for issuing the notices where tax returns were not filed vide Notification No. 20/2021/F.No. 370143/35/2020-TPL dated 31.03.2021. A copy of the same is attached for ease of reference.
4. The Federation has always been requiring its members to comply with the provisions of the Income-tax Act both in letter and spirit but because of the unavoidable circumstances, as stated above, it has not been possible to file the income tax returns in a few cases.
5. It is, therefore, requested that a month’s time may kindly be allowed to file the income tax returns in respect of the A.Y. 2020-21 without any adverse consequences in the form of charging of interest and/or levy of penalty.
End: As above
CC: (i) Shri P.C. Mody, Chairman, Central Board of Direct Taxes, New Delhi ([email protected])
(ii) Shri Kamlesh C Varshney, JS(TPL-I), CBDT ([email protected])
(iii) Shri Anu J. Singh, Principal DGFT (Systems), Jhandewalan Extension, New Delhi ([email protected])
for information and immediate necessary action.