What did the Tribunal hold?

The Tribunal dismissed the appeal filed by the assessee. This decision was based on the non-compliance with the dress code by the assessee's representative during the hearing.

The assessee filed an appeal against the order of the CIT(A). The assessee's authorized representative appeared for the hearing. However, the representative was not in the proper dress code.

What were the issues?

The primary issue was the compliance with the dress code by the assessee's representative during the court hearing, which led to the dismissal of the appeal.

Mohit Jaiswal, Manguli Choudwar vs ITO | ITAT Cuttack 2026

Income Tax Appellate Tribunal, CUTTACK BENCH, CUTTACK

Before: S/SHRI GEORGE MATHAN & RAJESH KUMAR

For Appellant: Shri Ramakant Singh

For Respondent: Shri Vijaya Singh, ld Sr. DR

Hearing: 05/06/2026Pronounced: 05/06/2026

1 ITA No.439/CTC/2026 Assessment Year: 2020-2021

IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/SHRI GEORGE MATHAN, JUDICIAL MEMBER AND RAJESH KUMAR, ACCOUNTANT MEMBER ITA No.439/CTC/2026 Assessment Year: 2020-2021 Mohit Jaiswal, Krisha Traders, Vs. ITO, Ward -1(1), Cuttack Plot No.225, Manguli, Chowdwar, Cuttack PAN/GIR No. ATJPJ 3232 B (Appellant) .. ( Respondent) Assessee by : Shri Ramakant Singh Revenue by : Shri Vijaya Singh, ld Sr. DR Date of Hearing : 05/06/2026 Date of Pronouncement : 05/06/2026

O R D E R Per Bench

This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi dated 15.12.2025 in Appeal No. NFAC/2019-20/10513716 for the assessment year 2020-2021. 2. Shri Ramakant Singh, ld AR appeared for the assessee and Shri Vijaya Singh, ld Sr. DR appeared for the revenue. 3. When the matter was called on for hearing, ld AR of the assessee appeared, who is not in proper dress code required while representing the matter in the Court. Hence, we dismiss the appeal of the assessee.

2 ITA No.439/CTC/2026 Assessment Year: 2020-2021

In the result, appeal of the assessee is dismissed. Order dictated and pronounced in the open court on 05/06/2026.

Sd/- Sd/- (RAJESH KUMAR) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack ; Dated 05/06/2026 RS Copy of the Order forwarded to : 1. The Appellant: Mohit Jaiswal, Krisha Traders, Plot No.225, Manguli, Chowdwar, Cuttack 2. The respondent: ITO, Ward -1(1), Cuttack 3. The CIT(A)- NFAC, Delhi 4. Pr.CIT, 5. DR, ITAT, 6. Guard file. //True Copy// By order Asst. Registrar. ITAT, Cuttack

MOHIT JAISWAL,MANGULI CHOUDWAR vs. ITO WARD-1(1), CUTTACK

What did the Tribunal hold?

What were the facts?

What were the issues?

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