Order pronounced by ITAT beyond 90 days from date of conclusion of hearing isn't bad in law
IT : Order of ITAT does not become bad in law if pronounced beyond 60/90days as prescribed in Rule 34(5)(c)
• Pronouncement of order by ITAT beyond the limitation of 60/90days prescribed in Rule 34(5)(c) of Income-Tax (Appellate Tribunal)Rules,1963 does not make the order bad in law. Non-pronouncement within the said 60/90days is not an 'error apparent on record' for the purposes of section 254(2) of the Act
Regards
Prarthana Jalan
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