APPELLATE TRIBUNAL RULES, 1963

Rule 34

Tribunal order - Pronouncement after ninety days of conclusion of hearing - COVID-19 pandemic and lockdown -

The issue cropped up under present scenario of Covid-19 pandemic as to when the hearing of the matter was concluded on 14-2-2020, however, this order was being pronounced on 9-7-2020 much after the expiry of 90 days from the date of conclusion of hearing. The expression “ordinarily” has been inserted in the requirement to pronounce the order within a period of 90 days. The question then arises as to whether the passing of this order, beyond ninety days, was necessitated by any “extraordinary” circumstances. Held: In the case of Otters Club v. DIT [(2017) 392 ITR 244 (Bom) : 2017 TaxPub(DT) 0689 (Bom-HC)], High Court did not approve an order being passed by Tribunal beyond a period of 90 days, but then in the present situation High Court itself had held that directed “while calculating the time for disposal of matters made time-bound by this Court, the period for which the order continues to operate shall be added and time shall stand extended accordingly”. The period of lockdown cannot be treated as an ordinary period during which the normal time limits are to remain in force. Period during which lockout was in force was to be excluded for the purpose of time limits set out in rule 34(5). Therefore, period during which the lockdown was in force shall stand excluded for the purpose of working out the time limit for pronouncement of orders, as envisaged in rule 34(5).

REFERRED :

FAVOUR : in assessee's favour

A.Y. : 2015-16

INCOME TAX ACT, 1961

Section 250(6)

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