Exclusion of Time Taken for Obtaining Copy of Order [Section 268]

Section 268 of the Income Tax Act, 1961 provides a relief mechanism for taxpayers and the tax department by excluding the time taken to obtain certified copies of orders when calculating limitation periods for appeals and other proceedings.

1. Purpose of Section 268

• Prevents technical dismissalof appeals due to delays in obtaining order copies.
• Ensures fair computationof limitation periods.

2. Key Provisions

(A) Time Exclusion Applicability

✔ Appeals to CIT(A) [Section 246A/248]

✔ Appeals to ITAT [Section 253]

✔ Appeals to High Court [Section 260A]

✔ Revision petitions [Sections 263/264]

(B) How Time is Calculated

• The period between the date of application for a copyand the date of receipt of the copy is excluded from the limitation period.
• Example:
  • Order passed: 1st January 2024
  • Normal appeal deadline: 30 days (i.e., 31st January 2024)
  • Copy applied for: 5th January 2024
  • Copy received: 15th January 2024
  • Excluded period: 5th Jan – 15th Jan (10 days)
  • New deadline: 31st Jan + 10 days = 10th February 2024

(C) Conditions for Exclusion

✔ Must apply for a certified copy within a reasonable time (usually within 30 days of the order).

✔ The delay in obtaining the copy must not be due to the appellant’s negligence.

3.  Practical Implications

1. For Assessees and Revenue:

• • This provision protects both the assessee and the Income Tax Department from being disadvantaged by delays in obtaining certified copies, which may depend on the efficiency of the issuing authority (e.g., Assessing Officer, Commissioner (Appeals), or ITAT).
  • It ensures fairness by accounting for administrative delays beyond the control of the appellant.

2. Example:

• • Suppose Mr. Sharma receives an assessment order on April 1, 2025, and wishes to file an appeal to the Commissioner (Appeals) under Section 249, which has a 30-day time limit (i.e., by April 30, 2025).
  • He applies for a certified copy of the order on April 5, 2025, and the copy is ready for delivery on April 15, 2025 (10 days later).
  • Under Section 268, the 10 days (April 5 to April 15) are excluded from the 30-day limit. Thus, the effective deadline for filing the appeal is extended to May 10, 2025 (30 days + 10 days).
  • Sharma must provide proof of the application date and delivery date (e.g., acknowledgment receipt or e-filing portal records) if questioned.

3. Faceless Processes:

• • In the context of faceless assessment, faceless appeals, and faceless revisions (under Sections 144B, 250, 264A, and 264B), certified copies are often provided electronically via the e-filing portal.
  • The time taken to generate or download the certified copy from the portal may still be excluded under Section 268, provided the assessee or revenue applied for it formally.
  • Taxpayers should track application and delivery dates through the e-filing portal to claim this exclusion accurately.

4. Grievance Redressal:

• • If there are delays in obtaining certified copies or disputes regarding the exclusion of time, taxpayers can contact the Income Tax Department’s grievance cell (e.g., faceless.appeal@incometax.gov.in) or raise the issue with the appellate authority.

4.  Key Notes

• Section 268 applies universally to appeals and applications under the Income Tax Act where a certified copy of the order is required.
• The exclusion is limited to the actual time taken by the authority to prepare and deliver the certified copy, not the time taken by the applicant to collect it after it is ready.
• In faceless regimes, the process is streamlined through the e-filing portal, but assessees should maintain records of application and delivery dates for transparency.
• The provision aligns with the principles of natural justice, ensuring that procedural delays do not prejudice the right to appeal.
• For procedural details, refer to the Income Tax Rules, 1962, or notifications on https://incometaxindia.gov.in.

5.  Recent Context (as of August 13, 2025)

• The faceless appeal and faceless revision frameworks (under Sections 250, 264A, and 264B) have digitized the process of obtaining certified copies, making it easier to track application and delivery dates via the e-filing portal.
• The Income Tax Bill, 2025 (Clause 532) emphasizes broader digital tax administration, which may further streamline the issuance of certified copies, reducing the time excluded under Section 268.
• Taxpayers should ensure compliance with e-filing protocols and monitor their portal accounts for timely access to certified copies.

Comparison with Limitation Act, 1963