NARAMSETTI PRASAD RAO,BANDHUGAM vs. INCOME TAX OFFICER, RAYAGADA, RAYAGADA WARD
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
AI-generated summary — verify with the full judgment below
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.
2 ITA No.389/CTK/2025
In the result, appeal of the assessee is dismissed. Order dictated and pronounced in the open court on 12/08/2025.
Sd/- Sd/- (राजेश कुमार) (जाजज माथन) (RAJESH KUMAR) (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER ददनाांक Dated 12/08/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : अपीलार्थी / The Appellant- 1. 2. प्रत्यर्थी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कटक / DR, ITAT, Cuttack आदेशािुसार/ BY ORDER, 6. गार्ज फाईल / Guard file. सत्यापपत प्रयत //True Copy// (Assistant Registrar) आयकर अपीलीय अधिकरण, कटक/ITAT, Cuttack