Klenzer Trading Private Limited Vs PCIT (Calcutta High Court)
In the case of Klenzer Trading Private Limited vs. PCIT, the Calcutta High Court allowed an appeal against an ex-parte order passed by the Income Tax Appellate Tribunal (ITAT) due to the non-appearance of the assessee. The appeal, filed under Section 260A of the Income Tax Act, 1961, concerns the assessment year 2012-13. The assessee argued that their absence during the ITAT hearing was neither willful nor deliberate, and requested another opportunity to present their case. The Court acknowledged the lack of representation but decided to grant the assessee one more chance to argue the matter before the Tribunal. However, this opportunity is contingent upon the payment of Rs. 1 Lac to the Bar Association of the Calcutta High Court within three weeks. The Tribunal has been directed to reassess the case on its merits after the payment is made and the receipt is submitted. This decision underscores the importance of procedural diligence while also balancing the need for fairness in legal proceedings. The stay application associated with the case was also allowed.
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT
This appeal by the assessee filed under Section 260A of the Income Tax Act, 1961 (the Act) is directed against the order dated 17th January, 2024 passed by the Income Tax Appellant Tribunal, “C” Bench, Kolkata (Tribunal) in ITA No. 111/Kol/2023 for the assessment year 2012-13.
