Assessee is not liable to suffer due to fraudulent and negligent conduct of CA

Last updated: 21 November 2023
Quick Summary
The Calcutta High Court has ruled that a taxpayer should not suffer due to the fraudulent or negligent conduct of their Chartered Accountant (CA). In this case, the taxpayer's appeal was dismissed solely on the grounds of being out of time, as the delay was caused by the CA's misconduct. The court set aside the dismissal and ordered the appeal to be reconsidered on its merits, allowing the taxpayer a chance to be heard.

Court :
Calcutta High Court

Brief :
The Hon'ble Calcutta High Court in the case of Jayshree Bhardwah v. Deputy Commissioner of Revenue W.B. State Tax & Ors. [WPA 1504 of 2023 dated August 7, 2023] allowed the writ petition and held that the Petitioner's appeal was dismissed by the Revenue Department on the ground of limitation wherein the delay has been caused due to the conduct of Chartered Accountant, should be reconsidered and be decided on merits. 

Citation :
WPA 1504 of 2023 dated August 7, 2023

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