"Assessee can't be Harassed for Change in System": Calcutta HC Slams Income Tax Dept for Not Knowing Appellate Authority under Faceless System [Read Order]
![Assessee cant be Harassed for Change in System: Calcutta HC Slams Income Tax Dept for Not Knowing Appellate Authority under Faceless System [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Assessee-cant-be-Harassed-for-Change-in-System-Calcutta-HC-Calcutta-High-Court-High-Court-Income-Tax-Dept-Income-Tax-taxscan.jpg "Assessee cant be Harassed for Change in System: Calcutta HC Slams Income Tax Dept for Not Knowing Appellate Authority under Faceless System [Read Order]")
In a recent decision the Calcutta High Court slammed Income Tax Department for not knowing the Appellate Authority under the faceless system and noted that the "Assessee can't be Harassed for Change in System". The Petitioner, M/s Park Leather Company and Ors, has filed the writ petition under Article 226 of the Constitution of India being aggrieved by the inaction on the part of...
In a recent decision the Calcutta High Court slammed Income Tax Department for not knowing the Appellate Authority under the faceless system and noted that the "Assessee can't be Harassed for Change in System".
The Petitioner, M/s Park Leather Company and Ors, has filed the writ petition under Article 226 of the Constitution of India being aggrieved by the inaction on the part of the respondent Commissioner of Income Tax (CIT) Appellate Authority concerned of the Income Tax in disposing the appeal of the petitioner on the order of remand by the Income Tax Appellate Tribunal relating to assessment year 2013-14.
A Single Bench of Justice Md Nizamuddin noted that “A very peculiar stand has been taken by the respondent Income Tax Authority that though the appeal was filed manually but after the passing of the order of the Tribunal remanding the matter before the CIT Appellate Authority concerned faceless system came into effect and the department itself does not know that in such a case who will be the appellate authority in disposing of the appeal of the assessee petitioner and submitting that petitioner himself is to take initiative to find out who will be its appellate.”
The Court further went on to comment that such stand of the department is highly unacceptable as to why the assessee petitioner is to be harassed for change in the system of the department. It is the department concerned who will have to do this task and inform that who is the Appellate Authority.
“Considering the submission of Ms. Das De, advocate for the respondents that the appeal of the petitioner has already been registered online and he will be given intimation in due course, I am not inclined to pass any order. It is expected that the appeal in question of the petitioner will be disposed of expeditiously” the Bench concluded.
To Read the full text of the Order CLICK HERE
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