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TMI Blog2020 (10) TMI 707X X X X Extracts X X X X X X X X Extracts X X X X ..... .T.A. No. 1489/Mum/2019 - - - Dated:- 27-7-2020 - Shri Saktijit Dey, JM And Shri S. Rifaur Rahman, AM For the Appellant : Shri Vinay Sheel Gautam, DR For the Respondent : None ORDER PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER: The present Appeal has been filed by the revenue against the order of Ld. Commissioner of Income Tax (Appeals) 25 in short referred as Ld. CIT(A) , Mumbai, dated 16.01.2019 for Assessment Year (in short AY) 2012-13. 2. At the outset, it is noticed that none appeared on behalf of assessee in spite of calls and even no application for adjournment was moved. On the other hand, Ld. DR is present in the court and is ready with arguments. Therefore, we have decided to proceed with the hearing o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sheth 356 ITR 451 (Guj), he reduced the disallowance @ 12.5%. Accordingly, Ld. CIT(A) partly allowed the appeal of the assessee. 5. Aggrieved with the above order, revenue has preferred the appeal before us on the ground mentioned herein below:- 1. On the facts and in the circumstances of the case and in law, the Ld. C1T(A) erred in deleting the addition of ₹ 1,07,732/ - made by the Assessing Officer on account of bogus purchases, without appreciating the fact that the assessee has failed to produce bills, vouchers and other documentary evidences in support of its claim and without considering the latest Apex Court decision in the case of N.K. Protein Ltd. wherein it is held that once it is proved that the purchases are bogus the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . In this regard, we place reliance on the decision of co-ordinate bench of this Tribunal in the case of JSW Ltd in ITA Nos. 6264 6103/Mum/2018 dated 14.5.2020, wherein this issue has been addressed in detail allowing time to pronounce the order beyond 90 days from the date of conclusion of hearing by excluding the days for which the lockdown announced by the Government was in force. The relevant observations of this tribunal in the said binding precedent are as under:- 7. However, before we part with the matter, we must deal with one procedural issue as well. While hearing of these appeals was concluded on 7th January 2020, this order thereon is being pronounced today on 14th day of May, 2020, much after the expiry of 90 days from th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in 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 Benches of the Tribunal. In the meanwhile (emphasis, by underlining, supplied by us now), all the revisional and appellate authorities under the Income-tax Act are directed to decide matters heard by them within a period of three mo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut 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 15 days 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 , ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ble Bombay High Court did not approve an order being passed by the Tribunal beyond a period of 90 days, but then in the present situation Hon ble Bombay High Court itself has, vide judgment dated 15th April 2020, held ..... X X X X Extracts X X X X X X X X Extracts X X X X
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