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Facts
The assessee filed appeals against orders of the CIT(A) for AY 2018-19 and 2020-21. During the hearing, the assessee's counsel was not present in the prescribed uniform.
Held
The Tribunal refused to hear the assessee's counsel due to the violation of court etiquette and rules. Consequently, the appeals were dismissed for failure of the counsel to appear properly.
Key Issues
Compliance with court etiquette and rules by legal representatives during hearings.
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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.