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 pronounced in the open court on 14.08.2025.
FULL TEXT OF THE ORDER OF ITAT CUTTACK
This is an appeal filed by the assessee against the order, dated 28.05.2025 passed by the Id. CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2019-2020.
2. Shri Biswajit Mishra, Id. AR appeared on behalf of the assessee through virtual mode, was not in uniform as prescribed in the SOP for appearing in the virtual mode. Accordingly, the appeal of the assessee is dismissed.
3. In the result, appeal of the assessee is dismissed.
Order dictated and pronounced in the open court on 14/08/2025.
