2022 (4) TMI 1494

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.... of 987 days in preferring the instant memo of appeal, made through I.A. No. 65 of 2021. 2. Learned Senior Counsel for the appellant submits that the order dated 08.09.2017 passed by the Income Tax Appellate Tribunal, Ranchi Bench in M.A. No. 03/Ran/2014 (arising out of IT(ss)A No. 58/Pat/2007) for the assessment years: Block period 1996-97 to 2002-03, came for the first time to the notice of the appellant on intimation of tax dues by the Income Tax Department vide annexure-5 dated 06.05.2020. Immediately learned counsel who was representing the appellant was contacted, who on 18.06.2020 informed about the service of copy upon him. Thereafter the certified copy of the impugned order and certificate of service of order on the said advocat....

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....or condonation of delay may be allowed and the appeal may be admitted for hearing. 4. Learned counsel for the respondent Department Ms. Amrita Sinha has opposed the prayer. A counter affidavit and supplementary affidavit has been filed on behalf of the respondents. The power of attorney enclosed to the supplementary affidavit has been referred to as per which the said advocate Mr. Binod Kumar was authorized to take delivery of copies of order, refund vouchers, to cash refund vouchers, cheque and pay orders etc apart from other acts such as appear, plead, argue, sign, to be performed on behalf of the appellant. It is submitted that thus the service of the copy of the order was proper on the learned advocate of the appellant. Appellant has....