Section 254 of the Income-tax Act, 1961—Appeal— Even without the words "ordinarily", the period during which lockout was in force is to excluded for the purpose of time limits set out in rule 34(5) of the Appellate Tribunal Rules, 1963, thus, the exception, to 90-day time-limit for pronouncement of orders, inherent in rule 34(5)(c), with respect to the pronouncement of orders within ninety days, clearly comes into play in the present case. - BHAVESH VALJIBHAI MARAVIYA V/s ITO - [2020] 183 ITD 563 (ITAT-RAJKOT)