Assessee cannot be harassed for change in system of Income Tax department

Park Leather Company And Ors Vs CIT (Calcutta High Court)

Introduction: In the case of “Park Leather Company And Ors Vs CIT” at the Calcutta High Court, the court tackled a situation where the assessee was left in limbo due to the transition to a faceless system within the Income Tax Department. The petitioner had challenged the inaction on the part of the CIT Appellate Authority in handling an appeal.

Analysis: The case’s critical aspects include:

1. Filing of the Appeal: The appeal was originally filed manually but became subject to the new faceless system following the order of the Tribunal.

2. Change to Faceless System: A lack of clarity within the department about who would handle the appeal under the new faceless system led to the petitioner’s confusion and frustration.

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