GUDARI LARGE SIZED MULTIPURPOSE CO OPERATIVE SOCIETY LIMITED,GUDARI vs. ITO WARD RAYGADA, RAYGADA
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.
Held
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.
Key Issues
Non-compliance with the SOP for virtual appearance by the assessee's representative.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK
Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR
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.
2
In the result, appeal of the assessee is dismissed. Order dictated and pronounced in the open court on 14/08/2025. (राजेश कुमार) (जाजज माथन) (RAJESH KUMAR) (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER ददनाांक Dated 14/08/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant- 2. प्रत्यर्थी / The Respondent- आयकर आयुक्त(अपील) / The CIT(A), 3. 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कटक / DR, ITAT, Cuttack आदेशािुसार/ BY ORDER, 6. गार्ज फाईल / Guard file. सत्यापपत प्रयत //// (