Calcutta HC Remands Income Tax Appeal for Rehearing considering addition of large sums

Mirabelle Tradecom Private Limited Vs ITO (Calcutta High Court) In the case of Mirabelle Tradecom Private Limited vs. ITO, the Calcutta High Court addressed an appeal under Section 260A of the Income Tax Act, 1961. The appeal challenged the Income Tax Appellate Tribunal’s (ITAT) decision to dismiss the assessee’s case ex-parte for the assessment year 2012-2013. The core issue was whether the Tribunal erred in dismissing the case without considering the “sufficient cause” preventing the petitioner’s appearance, raising concerns about natural justice. The Tribunal noted that th...