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Facts
The assessee, Christ Mission Educational And Welfare Minority Trust, filed four appeals against the orders of the Addl./JCIT(A)-8, Mumbai, for assessment years 2018-2019 to 2021-2022. The appeals were heard on 08/09/2025.
Held
The assessee's representative appeared through virtual court but was not in uniform as per SOP and was observed chewing tobacco/pan. Consequently, the Tribunal found no reason to interfere with the orders of the lower authorities.
Key Issues
Whether the orders of the lower authorities are to be upheld, and whether the stay granted against the outstanding demand should be vacated.
Sections Cited
IT Act
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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.