ITAT Cannot Dismiss Appeal for AR’s Improper Dress in Virtual Hearing: Orissa HC

Gudari Large Sized Multipurpose Cooperative Society Limited Vs Principal Chief Commissioner of Income Tax (Orissa High Court) The Orissa High Court held that an appeal before the Income Tax Appellate Tribunal (ITAT) cannot be dismissed merely because the Authorised Representative (AR) appeared in improper dress during a virtual hearing. The Court observed that the Tribunal’s order was not passed on the merits of the case, but solely due to an alleged violation of the virtual hearing dress code prescribed under the SOP. Referring to Rule 24 of the Income Tax (Appellate Tribunal) Rules, 19...