Assessee, a resident of Mauritius, a draft assessment order, was passed under section 143(3), read with section 144C of the Act.  Against said order, assessee preferred objection along with Form No. 35A.  During course of proceedings before DRP, it was found that Form No. 35A filed by assessee was not verified as per procedure laid down since signature of person on verification page was a copy of original signature. Assessee submitted that Mauritius was hit by a cyclone leading to heavy rainfall at relevant time and thus, Director present in Mauritius was not available for signing and forwarding original objections, thus, to meet deadline assessee got original objections signed by one of its directors available in USA and filed a scanned copy. DRP, however, rejected assesssee’s plea in limine. On appeal the Tribunal held that-It when concerned director was not available in Mauritius, assessee with bona fide intention got Form No. 35A signed from other director available in USA and filed scanned document on due date even if it was a defect in eyes of law, it was a procedural defect curable in nature. Accordingly the order of DRP  rejecting Form No. 35A was to be quashed and, DRP was to be directed to proceed with matter in accordance with law. (AY. 2015-16)