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Facts
The assessee, Durgesh Vanijya Private Limited, filed an appeal against the order dated 20.05.2025 passed by the CIT(A), NFAC, Delhi for the assessment year 2013-2014. The authorized representative for the assessee, Shri Sanjeet Kumar Modi, who claimed to be a Chartered Accountant, appeared before the tribunal.
Held
The tribunal noted that the authorized representative appearing on behalf of the assessee was not in uniform as required. Consequently, the matter was heard ex-parte.
Key Issues
The appeal was dismissed because the assessee's representative appeared without being in uniform, leading to an ex-parte hearing.
Sections Cited
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Income Tax Appellate Tribunal, “SMC” BENCH KOLKATA
Before: SHRI GEORGE MATHAN
(नििाारण वर्ा / Assessment Year :2013-2014) Durgesh Vanijya Private Limited, Vs ITO Ward-3(1), Kolkata Plot No.A/18, Kanyapur Industrial Estate, Kanyapur Poly Technic Rd, Holding No.14, Ward No.30/22, PO Asansol, Ramkrishna Mission Bardhaman, Barabani, Asansol, West Bengal-713305 PAN No. :AACCD 3555 E (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee by : Shri Sanjeet Kumar Modi, CA राजस्व की ओर से /Revenue by : Smt. Sima Das Biswas, Sr. DR सुनवाई की तारीख / Date of Hearing : 14/01/2026 घोषणा की तारीख/Date of Pronouncement : 14/01/2026 आदेश / O R D E R This is an appeal filed by the assessee against the order dated 20.05.2025 passed by the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2013-2014.
One Shri Sanjeet Kumar Modi, who appeared on behalf of the assessee claiming to be Chartered Accountant, was not in uniform. As the said authorized representative is not in uniform the matter is heard ex-parte and as the matter is being heard ex-pare, the appeal is being dismissed.
In the result, appeal of the assessee is dismissed. Order dictated and pronounced in the open court on 14/01/2026. (जाजज माथन) (GEORGE MATHAN) न्यानयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 14/01/2026 Prakash Kumar Mishra, Sr.P.S.