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Facts
The assessee filed an appeal against the order of the CIT(A). At the time of hearing, the assessee's counsel appeared without the proper uniform. The Tribunal considered this a breach of etiquette and violation of rules. Consequently, the Tribunal refused to hear the counsel.
Held
The Tribunal held that the appearance of the assessee's counsel without the prescribed uniform constituted a breach of etiquette and violation of rules. Due to this, the Tribunal refused to proceed with the hearing of the appeal.
Key Issues
Whether the appeal should be heard when the assessee's counsel fails to adhere to the dress code/etiquette of the court.
Sections Cited
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Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK
Before: SHRI GEORGE MATHAN & SHRI MADHUSUDAN SAWDIA
Assessee represented by Shri Sanjib Dishri, Adv. Department represented by Shri Vijay Singh, Sr. DR Date of hearing 17/02/2026 Date of pronouncement 17/02/2026 O R D E R PER: BENCH 1. This is an appeal filed by the assessee against the order of the ld. CIT(A), NFAC, Delhi in Appeal No. CIT(A), Sambalpur/10106/2019-20 dated 22/08/2024 for the A.Y. 2017-18.
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. Therefore, we refuse to hear the ld. Counsel of the assessee and consequently, dismiss the appeal of the assessee.