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 of the appeal form, leading to the rejection of the appeal by the First Appellate Authority. However, the High Court recognized the appellant’s inadvertent omission and the absence of assessable income during the assessment year in question. The appellant’s senior counsel argued for an opportunity to rectify the oversight and for the First Appellate Authority to reconsider the case on its merits. The High Court, after considering the submissions, set aside the order of the First Appellate Authority and directed them to consider the appellant’s application for waiver within a specified timeframe. Additionally, the Court mandated a personal hearing for the appellant to ensure fair consideration.
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT
