Kerala HC Sets Aside Appeal Dismissal Over Non-Compliance Technicality

Chandran Sarath Vs ACIT (Kerala High Court) The case of Chandran Sarath Vs ACIT before the Kerala High Court involves the dismissal of an appeal on a technical ground related to non-compliance with a pre-condition for maintaining the appeal. The appellant, engaged in the cashew business, faced an assessment for the assessment years 2015-2016. The appeal was rejected by the First Appellate Authority due to non-compliance with a specific requirement regarding advance tax payment, prompting the appellant to approach the High Court. The appellant indicated ‘not applicable’ in a section...