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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
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Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK
Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR
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.