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Facts
The assessee, Christ Mission Educational And Welfare Minority Trust, filed four appeals against the orders of the Id. Addl./JCIT(A)-8, Mumbai, for assessment years 2018-2019 to 2021-2022. The appeals were heard through a virtual court.
Held
The Tribunal observed that the assessee's AR appeared in virtual court not in uniform and was chewing tobacco/pan, which was against the SOP. Due to these circumstances, the Tribunal found no reason to interfere with the orders of the lower authorities.
Key Issues
The appeals are dismissed, and the stay granted against the outstanding demand is vacated due to the conduct of the assessee's representative during the virtual hearing.
Sections Cited
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Income Tax Appellate Tribunal, “SMC BENCH”, PATNA
Before: SHRI GEORGE MATHAN & SHRI RAKESH MISHRA
O R D E R Per George Mathan, JM : These are four appeals filed by the assessee against the separate orders of the Id. Addl./JCIT(A)-8, Mumbai all dated 12.12.2024 for the assessment years 2018-2019, 2019-2020, 2020-2021 & 2021-2022, respectively.
Shri Viveka Nand, ld.AR appeared on behalf of the assessee through virtual court, was not in uniform as per the SOP for appearing in the online court. Even the ld. AR was also chewing tobacco/Pan during his appearance in virtual court. Accordingly, we do not see any reason to interfere in the orders of the lower authorities and, thus, the same are upheld for all the years under consideration. Further the stay granted against the outstanding demand arising out of all the four appeals of the assessee are directed to be vacated.