https://www.taxtmi.com/caselaws?id=397047 The Tribunal allowed the appeal, directing the DRP to accept the original Form No. 35A for further proceedings. It recognized the curability of procedural defects due to a scanned signature, citing precedents. Additionally, the Tribunal considered the COVID-19 lockdown as an exceptional circumstance for the delayed order pronouncement, aligning with the decision in DCIT vs. JSW Ltd. The Tribunal emphasized the unprecedented nature of the lockdown, justifying the delay in the order pronouncement. en-us Tue, 28 Jul 2020 00:00:00 +0530 Fri, 31 Jul 2020 15:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397047 The Tribunal allowed the appeal, directing the DRP to accept the original Form No. 35A for further proceedings. It recognized the curability of procedural defects due to a scanned signature, citing precedents. Additionally, the Tribunal considered the COVID-19 lockdown as an exceptional circumstance for the delayed order pronouncement, aligning with the decision in DCIT vs. JSW Ltd. The Tribunal emphasized the unprecedented nature of the lockdown, justifying the delay in the order pronouncement. Case-Laws Income Tax Tue, 28 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397047