2026 (4) TMI 846

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....ted:- 30-3-2026<br>WA NO. 762 OF 2026 - -<br>Income Tax<br>HONOURABLE MR. JUSTICE DEVAN RAMACHANDRANA AND HONOURABLE MR. JUSTICE BASANT BALAJI For the Appellant: By Adv Sri. R. Muraleedharan. For the Respondents: Sri Jose Joseph-SC. JUDGMENT PER DEVAN RAMACHANDRAN, J. 1. The singular issue in controversy in this case is whether the learned Tribunal has erred in having dismissed the ....

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....of the Tax Consultant. The appellant is not a rustic villager but a co-operative society well versed with all the procedures in pursuing alternative remedy. Therefore, this practice of shifting to the shoulders of the counsel the negligence in approaching the Tribunal is very much depreciated by the Hon'ble Delhi Hight Court in the case of Rahul Mavai v. Union of India & Ors in WP(C)No.17440/2024 ....

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....d out that, however, the learned Single Judge has relied upon Nileshwar Range Kalluchethu Vyavasaya Thozhilali Sahakarana Sangham v. Commissioner of Income Tax [(2023) 152 taxmann.com 347], to find even on the merits of the case against his client; and prayed that, therefore, the judgment be set aside. 4. Sri. Jose Joseph - learned Standing Counsel for the respondents, however, submitted that t....

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....se, the explanation for delay offered by the appellant is that they had trusted their Tax Consultant and had left it to him to take the necessary steps. Without doubt, such an explanation is self-serving and can never be proved cogently through substantiating materials. 7. However, it is evident that there are relevant legal issues to be decided in this case, including the application of either....