What did the Tribunal hold?

The ITAT observed that the AR for the assessee was not in proper dress code. Consequently, the Tribunal dismissed the assessee's appeal.

The assessee filed an appeal before the Income Tax Appellate Tribunal (ITAT). The learned Authorized Representative (AR) for the assessee appeared in attire not conforming to the court's dress code.

What were the issues?

Whether the appeal should be dismissed due to the AR's non-compliance with the court's dress code.

Vikash Chaudhary, Howrah vs I.T.O., Ward - 46(1) | ITAT Kolkata 2026

Income Tax Appellate Tribunal, “SMC” BENCH,

Hearing: 04/05/2026Pronounced: 04/05/2026

आदेश / O R D E R 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/2017-18/10230303 dated 10.12.2025. 2. Shri Sunil Bhalotia, CA represented on behalf of the assessee and Shri Manas Mondal, Sr. DR represented on behalf of the revenue.

At the outset, it has come to the notice of the Bench that the ld. A.R appearing on behalf of the assessee (Membership No.061232) is not in uniform or proper dress code to appear before court proceedings. Consequently, the appeal of the assessee is dismissed. A copy of this order is to be sent to The Institute of

2 ITANo.437Kol/2026 Chartered Accountants of India for appropriate action for the default. 4. In the result, the appeal of the assessee is dismissed. Order pronounced in the open court on 04/05/2026.

Sd/- (GEORGE MATHAN) न्यधनयक सदस्य / JUDICIAL MEMBER Dated 04/05/2026 RS आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : अपीलार्थी / The Appellant- 1. 2. प्रत्यर्थी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कोलकाता / DR, 5. ITAT, Kolkata गार्ड फाईल / Guard file. 6.

सत्यापपत प्रतत //True Copy// आदेशधिुसधर/ BY ORDER,

(Assistant Registrar) Income Tax Appellate Tribunal, Kolkata

VIKASH CHAUDHARY,HOWRAH vs. I.T.O., WARD - 46(1), KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

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