Delay Fatal, Even Merits Useless: Kerala HC Refuses to Revive Time-Barred Appeals

Aroor Central Service Co-Operative Society Ltd Vs ITO (Kerala High Court) Delay Fatal, Even Merits Useless: Kerala HC Refuses to Revive Time-Barred Appeals The Kerala High Court dismissed writ petitions filed by a co-operative society challenging the ITAT’s refusal to condone substantial delays (358 and 361 days) in filing appeals. The assessee argued that the delay occurred because its tax consultant failed to communicate the assessment orders, relying on the principle that a litigant should not suffer for counsel’s fault. However, the Court upheld the Tribunal’s finding that the explan...