What did the Tribunal hold?

The Tribunal observed that the assessee's AR was not in uniform or proper dress code. Based on this observation, the Tribunal decided to dismiss the appeal filed by the assessee.

The assessee filed an appeal before the Income Tax Appellate Tribunal (ITAT). The authorized representative (AR) for the assessee appeared before the tribunal. The AR was not in proper dress code for court proceedings.

What were the issues?

The primary issue was the non-compliance with the dress code by the assessee's representative during the court hearing.

Kunja Chouhan, Mangaldoi vs ITO | ITAT Guwahati 2026

Income Tax Appellate Tribunal, GAUHATI BENCH

Before: SHRI GEORGE MATHAN & SHRI LAXMI PRASAD SAHU

For Appellant: Shri Chaman Banthia, CA

For Respondent: Shri Santosh Kr. Karnani, Addl. CIT

Hearing: 27.04.2025Pronounced: 27.04.2025

IN THE INCOME TAX APPELLATE TRIBUNAL GAUHATI BENCH VIRTUAL HEARING AT KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA No.425/Gau/2025 Assessment Year: 2013-14

Kunja Chouhan ITO, Ward-1, Tezpur

C/o Mohanlal Chouhan, Vs Gerimari, Darrang, Mangaldoi, Assam-784125. (PAN: AKSPC4493K) (Appellant) (Respondent)

Assessee by : Shri Chaman Banthia, CA Revenue by : Shri Santosh Kr. Karnani, Addl. CIT Date of Hearing : 27.04.2025 Date of Pronouncement : 27.04.2025

ORDER Per George Mathan, JM: This is an appeal filed by the assessee against the order of the National Faceless Appeal Centre [hereinafter referred to as the ‘CIT(A)’] in appeal no.NFAC/2012-13/10133332 dated 23.10.2025.

Shri Chaman Banthia, CA, represented on behalf of the assessee and Shri Santhosh Kr. Karnani, Addl. CIT represented on behalf of the revenue.

ITA No.359/Gau/2025

At the outset, it has come to the notice of the Bench that the ld. A.R appearing on behalf of the assessee is not in uniform or proper dress code to appear before court proceedings. Considering the same, we dismiss the appeal of the assessee.

In the result, the appeal of the assessee is dismissed.

Order pronounced in the open court on 27/04/2026.

Sd/- Sd/- [Laxmi Prasad Sahu] [George Mathan] लेखा सदस्य/Accountant Member न्याययक सदस्य/Judicial Member Dated: 27/04/2026 RS Copy of the order forwarded to: 1. Appellant - 2. Respondent – 3. CIT(A)- 4. CIT- , 5. CIT(DR),

//True copy// By order Assistant Registrar, Kolkata Benches

KUNJA CHOUHAN,MANGALDOI vs. ITO- WARD-1, TEZPUR , TEZPUR

What did the Tribunal hold?

What were the facts?

What were the issues?

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