GUDARI LARGE SIZED MULTIPURPOSE CO OPERATIVE SOCIETY LIMITED,GUDARI vs. ITO WARD RAYGADA, RAYGADA

ITA 414/CTK/2025Status: DisposedITAT Cuttack14 August 2025AY 2019-20Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI RAJESH KUMAR (Accountant Member)1 pages

AI SummaryDismissed

What did the Tribunal hold?

The assessee's representative did not appear in the uniform prescribed in the Standard Operating Procedure (SOP) for virtual mode appearances. Consequently, the appeal of the assessee was dismissed.

What were the facts?

The assessee filed an appeal against an order dated 28.05.2025 passed by the Id. CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2019-2020. The assessee's representative appeared through virtual mode.

What were the issues?

Non-compliance with the SOP for virtual appearance by the assessee's representative.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK

Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR

Hearing: 14/08/2025Pronounced: 14/08/2025

आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order, dated 28.05.2025 passed by the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2019-2020. 2. Shri Biswajit Mishra, ld. AR appeared on behalf of the assessee through virtual mode, was not in unform as prescribed in the SOP for appearing in the virtual mode. Accordingly, the appeal of the assessee is dismissed.

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