07 July 2024
The "Limitation Certificate and Letter of Authority" is a document required in certain legal proceedings, including when filing appeals or applications before authorities like the Income Tax Appellate Tribunal (ITAT). Here's what these documents typically entail:
1. **Purpose:** - **Limitation Certificate:** This certificate is issued by the concerned court or authority to certify that the appeal or application has been filed within the prescribed time limit (statute of limitations). It confirms that the appeal is not time-barred and can proceed on its merits. - **Letter of Authority:** This document authorizes the advocate or representative (often a Chartered Accountant or Advocate) to appear and act on behalf of the appellant or applicant in legal proceedings.
2. **Format:** - **Limitation Certificate:** The format of the Limitation Certificate can vary based on the jurisdiction and specific requirements of the court or tribunal where the appeal is being filed. Generally, it includes: - Name of the court or authority issuing the certificate - Case number or reference - Date of filing of the appeal or application - Statement certifying that the appeal has been filed within the prescribed time limit - Signature and seal of the authorized officer
- **Letter of Authority:** This document typically includes: - Name and details of the appellant or applicant - Name and details of the authorized representative (CA or Advocate) - Scope of authority granted (to appear, argue, and act on behalf of the appellant in the specific case) - Date of issuance - Signature of the authorized representative and sometimes a seal or stamp
3. **Submission:** - These documents are submitted along with Form 36 (Appeal to the Appellate Tribunal) when filing appeals before the ITAT or similar appellate authorities. They validate the legal standing and authorization of the representative and ensure compliance with procedural requirements, including time limits.
4. **Consultation with Legal Expert:** - Due to the specific legal nature of these documents and potential variations in format depending on jurisdiction, it's advisable to consult with a legal expert or a practicing advocate who specializes in tax law or appellate procedures. They can provide guidance tailored to your specific case and ensure all requirements are met accurately.
By preparing and submitting the Limitation Certificate and Letter of Authority correctly, you help ensure that your appeal or application progresses smoothly through the legal process without procedural setbacks.
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