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Facts
The assessee filed an appeal against an order dated 30/06/2024. The appeal was heard through virtual mode. The AR for the assessee appeared but was not in uniform as prescribed in the SOP for virtual appearances.
Held
The Tribunal noted that the Authorized Representative (AR) for the assessee appeared through virtual mode but was not in the prescribed uniform. Based on this procedural lapse, the Tribunal decided to dismiss the appeal.
Key Issues
Whether the appeal should be dismissed due to non-compliance with the SOP regarding the attire of the AR during a virtual hearing.
Sections Cited
IT Act
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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 30/06/2024 passed in Appeal No.NFAC/2017-18/10221052 for the assessment year 2018-2019. 2. Shri N.Trinath Rao, 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.
In the result, appeal of the assessee is dismissed. Order dictated and pronounced in the open court on 12/08/2025.