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Facts
The assessee filed an appeal against the order of the Ld. Addl./JCIT(A)-10 for the Assessment Year 2017-18. During the scheduled hearing, an adjournment application was submitted, and the assessee's representative, Ms. Puja Somani, CA, appeared via video conferencing but was not in uniform.
Held
The Tribunal rejected the adjournment application and disposed of the appeal. It noted that the assessee failed to make any submissions or identify errors in the appellate order. Consequently, the Tribunal upheld the order of the Ld. Addl./JCIT(A)-10, Mumbai, and dismissed the assessee's appeal.
Key Issues
The core issue revolved around procedural non-compliance by the assessee's representative, including inappropriate attire during a video conference hearing and failure to make substantive submissions, leading to the dismissal of the appeal on procedural grounds.
Sections Cited
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Income Tax Appellate Tribunal, “SMC” BENCH KOLKATA
Before: SHRI GEORGE MATHAN
O R D E R This is an appeal filed by the assessee against the order of the ld. Addl./JCIT(A)-10, Mumbai, dated 06.02.2025 for the Assessment Year 2017-2018.
The appeal was called for hearing today. An adjournment application has been filed, however, Ms. Puja Somani, CA appeared through video conferencing and she was not in uniform. Consequently the adjournment application filed by the assessee is rejected and the appeal of the assessee is disposed off.
As the assessee has not been able to make any submission before the Tribunal and the assessee has not been able to point out any error in the appellate order, therefore, the order of the ld. Addl./JCIT(A)-10, Mumbai stands upheld and appeal of the assessee stands dismissed.