TMI Blog2020 (8) TMI 304X X X X Extracts X X X X X X X X Extracts X X X X ..... ssue in favour of the assessee by and under its judgment and order dated 18.10.2011. The photo copy of the said order has also been annexed to the Paper Book filed before us by the assessee which we have already perused and considered. We find no discrepancy in the order passed by the Ld. CIT so as to warrant interference. Hence, the appeal preferred by Revenue is found to be devoid of any merit and thus dismissed. - Appeal filed by the Revenue is dismissed. - ITA No. 227/RJT/2015 - - - Dated:- 2-6-2020 - SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms. MADHUMITA ROY, JUDICIAL MEMBER Appellant by : Shri Sagar Shah, AR Respondent by : Shri P. S. Bhalla, Sr. D.R. ORDER PER Ms. MADHUMITA ROY JUDICIAL MEMBER The i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f any merit and thus dismissed. 4. In the result the appeal filed by the Revenue is dismissed. 5. Before parting we would like to make certain observation relating to the issue cropped up under present scenario of Covid-19 pandemic as to whether when the hearing of the matter was concluded on 19.02.2020 the order can be pronounced today i.e. on 28.05.2020. The issue has already been discussed by the Co-ordinate Bench in the case of DCIT vs. JSW Ltd. (ITA Nos. 6264 6103/Mum/2018) pronounced on 14.05.2020 in the light of which it is well within the time limit permitted under Rule 34(5) of the Appellate Tribunal Rules, 1963 in view of the following observations made therein: 7. However, before we part with the matter, we must deal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pression 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 ITR 433 (Bom)] wherein Their Lordships had, inter alia, directed that We, therefore, direct the President of the Appellate Tribunal to frame and lay down the guidelines in the similar lines as are laid down by the Apex Court in the case of Anil Rai (supra) and to issue appropriate administrative directions to all the Benches of the Tribunal in that behalf. We hope and trust that suitable guidelines shall be framed and issued by the President of the Appellate Tribunal within shortest reasonable time and followed strictly by all the Bench ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inery, that Hon ble Supreme Court of India, in an unprecedented order in the history of India and vide order dated 6.5.2020 read with order dated 23.3.2020, extended the limitation to exclude not only this lockdown period but also a few more days prior to, and after, the lockdown by observing that In case the limitation has expired after 15.03.2020 then 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 clar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at least the period during which the lockdown was in force. We must factor ground realities in mind while interpreting the time limit for the pronouncement of the order. Law is not brooding omnipotence in the sky. It is a pragmatic tool of the social order. The tenets of law being enacted on the basis of pragmatism, and that is how the law is required to interpreted. The interpretation so assigned by us is not only in consonance with the letter and spirit of rule 34(5) but is also a pragmatic approach at a time when a disaster, notified under the Disaster Management Act 2005, is causing unprecedented disruption in the functioning of our justice delivery system. Undoubtedly, in the case of Otters Club Vs DIT [(2017) 392 ITR 244 (Bom)], Hon b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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