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the assessment year 2012-13, was dismissed by the ITAT because the assessee had not appeared, partly due to using an outdated address in their filings.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 the CIT(A), which were overlooked due to the address error. The High Court found that the mistakes in address and changes in jurisdiction had unfairly affected the case. Consequently, it set aside the ITAT’s order and remanded the case to the CIT(A) for a fresh hearing, allowing the assessee an opportunity to present their case with the correct address. The court’s decision aims to ensure that the appeal is heard on its merits, with all relevant facts considered.
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 May 4, 2023 passed by the Income Tax Appellant Tribunal, “B” Bench, Kolkata (Tribunal) in ITA No.29/Kol/2023, for the assessment year 2012-13.
