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Facts
The assessee filed appeals against the orders of the CIT(A). During the hearing, the assessee's counsel appeared without the proper prescribed uniform, which was deemed a breach of etiquette and violation of rules by the bench. Consequently, the bench refused to hear the counsel.
Held
The Tribunal held that the failure of the assessee's counsel to appear in the prescribed uniform constituted a breach of etiquette and violation of rules. Therefore, the Tribunal refused to hear the counsel and dismissed the appeals on this ground.
Key Issues
Whether the appeal can be dismissed due to the counsel's failure to adhere to the prescribed dress code and court etiquette.
Sections Cited
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Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK
Before: SHRI GEORGE MATHAN & SHRI MADHUSUDAN SAWDIA
Assessee represented by Shri Bimal Kumar Praharaj, A.R. Department represented by Shri Vijay Singh, Sr. DR Date of hearing 19/02/2026 Date of pronouncement 19/02/2026 O R D E R PER: BENCH 1. These are the appeals filed by the assessee against the separate orders of the ld. CIT(A), NFAC, Delhi in Appeal No. NFAC/2017-18/10323847 dated 15/10/2025 and in Appeal No. NFAC/2019-20/10226746 dated 31/10/2025 for the A.Y. 2018-19 and 2020-21 respectively.
At the time of hearing, it is noticed that the ld. Counsel appeared on behalf of the assessee does not appear in the proper and prescribed uniform in the Court, hence, it is considered a breach of etiquette and violation of rules. The ld. Counsel was not in uniform, not wearing the coat and not in band, therefore, we refuse to hear the ld. Counsel of the assessee and consequently, dismiss the appeals of the assessee on account of failure of the ld. Counsel of the assessee.
& 640/Ctk/2025 M/s Swayamshree Mahila Samabaya Samiti Ltd Vs ITO 3. In the result, both the appeals of the assessee are dismissed. Order dictated and pronounced in the open court on 19/02/2026.