Calcutta HC Orders Rehearing of Income Tax Appeals Due to Wrong Address in Documents

Bright Vyapaar Private Limited Vs PCIT (Calcutta High Court) In Bright Vyapaar Private Limited vs. PCIT-1, the Calcutta High Court reviewed the appeal against an ITAT Kolkata decision dated May 4, 2023. The appeal, concerning the assessment year 2012-13, was dismissed by the ITAT because the assessee had not appeared, partly due to using an outdated address in their filings. The registered office had changed multiple times, and notices were sent to incorrect addresses, leading to non-receipt and non-participation in proceedings. Additionally, the assessee had provided detailed submissions to t...