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 ord...