M/S Park Leather Company And Ors v. The Commissioner Of Income Tax (Appeal) Unit-9, Kolkata And Ors

OD 12 ORDER SHEET WPO/1461/2023IN THE HIGH COURT AT CALCUTTACONSTITUTIONAL WRIT JURISDICTIONORIGINAL SIDE M/S PARK LEATHER COMPANY AND ORS VSTHE COMMISSIONER OF INCOME TAX (APPEAL) UNIT-9, KOLKATA ANDORS. BEFORE: The Hon'ble JUSTICE MD. NIZAMUDDIN Date: 3[rd] August, 2023. Appearance:Mr. Sudhakar Thakur, Adv.Mr. Syed Rahil Faraz, Adv.…For the PetitionerMrs. Smita Das De, Adv.…For the respondents The Court: Heard learned advocates appearing for the petitioner. Petitioner has filed this writ petition being aggrieved by the inactionon the part of the respondent CIT Appellate Authority concerned of theIncome Tax in disposing the appeal of the petitioner on the order of remanddated 31[st] December, 2018 by the Income Tax Appellate Tribunal relating toassessment year 2013-14. A very peculiar stand has been taken by the respondent Income TaxAuthority that though the appeal was filed manually but after the passing ofthe order of the Tribunal remanding the matter before the CIT AppellateAuthority concerned faceless system came into effect and the departmentitself does not know that in such a case who will be the appellate authorityin disposing of the appeal of the assessee petitioner and submitting thatpetitioner himself is to take initiative to find out who will be its appellate authority under the faceless system. Such stand of the department is highlyunacceptable as to why the assessee petitioner is to be harassed for changein the system of the department. It is the department concerned who willhave to do this task and inform that who is the Appellate Authority. Considering the submission of Ms. Das De that the appeal of thepetitioner has already been registered online and he will be given intimationin due course, I am not inclined to pass any order. It is expected that the appeal in question of the petitioner will bedisposed of expeditiously. Accordingly, this writ petition being WPO 1461 of 2023 standsdisposed of. (MD. NIZAMUDDIN, J.) TR/