Appeal Dismissed as AR Appeared Without Prescribed Uniform in Virtual Hearing: ITAT Cuttack

Gudari large Sized Multipurpose Cooperative Society Limited Vs ITO (ITAT Cuttack) The ITAT Cuttack considered the assessee’s appeal against the order dated 28.05.2025 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, for Assessment Year 2019-20. During the hearing, the assessee’s authorised representative appeared through virtual mode but was not in the uniform prescribed under the Standard Operating Procedure (SOP) for virtual appearances. Accordingly, the Tribunal dismissed the assessee’s appeal. The order was dictated and pronounce...