TMI Blog2020 (7) TMI 716X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee for filing the Form No. 35A with the scanned signature. Rather, we find that when the concerned Director was not available at Mauritius, the assessee with bona fide intention got the said form signed by the other Director of the company available in United States of America and filed the scanned document thereon in due date. Even it is a defect in the eyes of law, according to us, it is procedural defects and curable in nature, since procedures are handmade of justice. On this issue we have considered the judgment passed by the Hon ble Tribunal in the matter of MSM Satellite (Singapore) Pte. Ltd. vs. JCIT [ 2016 (10) TMI 1310 - ITAT MUMBAI] Tribunal pleased to observe that when the Revenue is accepting the e-filing of documents then the rejection of the Form 35A submitted by the assessee is unsustainable in the identical issue. No merit in rejecting the Form 35A filed by the assessee and thus we quash the order impugned - we allow the submission of Form 35A filed by the assessee. The instant appeal is, thus, allowed with the direction upon the DRP to accept the original Form No. 35A submitted by the assessee - Assessee s appeal is allowed for statistical purposes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cyclone leading to heavy rainfall and causing devastating damage in the country, the Directors present in Mauritius were not available for signing and forwarding the original objections. To meet the deadline, therefore, the assessee got the original objections signed by one of its Director available at United States of America and filed the scanned copy on 19.01.2018. Thereafter on 22.01.2018 the original documents were received by the assessee. A copy of the newspaper reporting in respect of the cyclone at Mauritius was also attached with such objections filed before the DRP. The case of the assessee is this that there is no difference between the scanned copy and the original. The assessee urged on the curability of the lapse/irregularity, if any, and requested to consider the original one. However, such plea of the assessee was not found acceptable by the DRP and the same was rejected in limine. Hence, the instant appeal before us. 6. At the time of hearing of the instant appeal the Ld. Counsel appearing for the assessee submitted before us that on a similar set of facts the Coordinate Bench has passed an order in the matter of MSM Satellite (Singapore) Pvt. Ltd. vs. JDIT(IT) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , scanned them, sent the office in India for filing before the DRP and ensured filing them before the expiry of the due date i.e. within 30 days from the date of the draft order of the AO. In that case, why the same was not replaced by the assessee by filing Original Form No. 35A. As discussed above, we find, the same is not without reason and the same being the change in the Representative. As such, the furnishing of the scanned papers and replacing them with hard copies or soft copies, if any, is now not new to the Department. Further, now, the Revenue started accepting the e-filing of application/appeals these days. Why not this also should not be deemed as such but for the procedural defects, if any. Considering the same, we are of the view that the both decisions of the first appellate authority in treating the application non-est and dismissing the same as in limine are unsustainable in law. We order accordingly. Thus, grounds no. 1 to 4 raised by the assessee are allowed. Considering our decisions on the preliminary issues raised in grounds no. 1 to 4, we are of the view that the rest of the grounds raised in the appeal are required to be remanded to the file of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onounce the order immediately upon the conclusion of the hearing. (b) In case where the order is not pronounced immediately on the conclusion of the hearing, the Bench shall give a date for pronouncement. (c) In a case where no date of pronouncement is given by the Bench, every endeavour shall be made by the Bench to pronounce the order within 60 days from the date on which the hearing of the case was concluded but, where it is not practicable so to do on the ground of exceptional and extraordinary circumstances of the case, the Bench shall fix a future day for pronouncement of the order, and such date shall not ordinarily (emphasis supplied by us now) be a day beyond a further period of 30 days and due notice of the day so fixed shall be given on the notice board. 8. Quite clearly, ordinarily the order on an appeal should be pronounced by the bench within no more than 90 days from the date of concluding the hearing. It is, however, important to note that the expression ordinarily has been used in the said rule itself. This rule was inserted as a result of directions of Hon ble jurisdictional High Court in the case of Shivsagar Veg Restaurant Vs ACIT [(2009) 317 I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hen the period from 15.03.2020 till the date on which the lockdown is lifted in the jurisdictional area where the dispute lies or where the cause of action arises shall be extended for a period of 15days after the lifting of lockdown . Hon ble Bombay High Court, in an order dated 15th April 2020, has, besides extending the validity of all interim orders, has also observed that, It is also clarified that while calculating time for disposal of matters made time-bound by this Court, the period for which the order dated 26th March 2020 continues to operate shall be added and time shall stand extended accordingly , and also observed that arrangement continued by an order dated 26th March 2020 till 30th April 2020 shall continue further till 15th June 2020 . It has been an unprecedented situation not only in India but all over the world. Government of India has, vide notification dated 19th February 2020, taken the stand that, the corona virus should be considered a case of natural calamity and FMC ( i.e. force majeure clause) may be invoked, wherever considered appropriate, following the due procedure . The term force majeure has been defined in Black s Law Dictionary, as a ..... 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