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2022 (4) TMI 1494 - JHARKHAND HIGH COURTCondonation of delay - delay of 987 days in preferring the instant memo of appeal - HELD THAT:- We are not convinced with the plea taken by the appellant that the counsel for the appellant was not authorized to accept service of copies of the impugned order in view of the categorical language of the power of attorney conferred upon him authorizing him to represent the appellant before the ITAT. This itself can be treated as the letter of authority upon the learned advocate to receive copy of the order of ITAT. Appellant has taken diligent steps no sooner the intimation of the Income Tax Department about tax dues was received by obtaining the certified copy of the impugned order and preferring the appeal without much delay on 24.09.2020 within the Corona period. We have also taken note of the substantial question of law framed by the appellant for admission of the appeal. Taking a broader view of the matter, we are inclined to condone the delay in the interest of justice, however subject to deposit of cost of Rs.10,000/- at JHALSA within a period of 3 weeks and receipt thereof be also filed within this period. Rectification of mistake - period of limitation - Appeal to be heard on the following substantial questions of law: I. Whether under the facts and circumstances and in law the Tribunal is justified in dismissing the M.A. filed by the appellant on the ground of limitation without considering the law existed on the date of filing of the said M.A. i.e. Section 254(2) ? II. Whether the findings recorded by the ITAT, Ranchi Bench, Ranchi is perverse and liable to be set aside?
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