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Facts
The assessee filed four appeals against separate orders of the Id. Addl./JCIT(A)-8, Mumbai for assessment years 2018-2019 to 2021-2022. The assessee's AR appeared through virtual court but was not in uniform and was observed chewing tobacco/pan.
Held
The Tribunal observed the conduct of the assessee's AR during the virtual court appearance and found no reason to interfere with the orders of the lower authorities. The stay granted against the outstanding demand was directed to be vacated.
Key Issues
Whether the appeals filed by the assessee against the orders of the lower authorities are to be upheld or dismissed, considering the conduct of the AR 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.