ITAT cannot Reject Appeal over Improper Dress Code of Authorised Representative during Virtual Hearing: Orissa HC [Read Order]

The Orissa High Court has held that the Income Tax Appellate Tribunal (ITAT) cannot dismiss an appeal merely because the authorised representative (AR) was not dressed in accordance with the StandardOperating Procedure (SOP) prescribed for virtual hearings.

Chief Justice Harish Tandon and Justice M.S. Raman, acknowledging the submission of the Government counsel, observed that the Income Tax (Appellate Tribunal) Rules, 1963 do not provide for rejection of an appeal on such a ground and restored the matter to the Tribunal for adjudication on merits. The petition was filed by Gudari Large Sized Multipurpose Cooperative Society Limited, the assessee through his advocate Mr. Diganta Das against the tribunal’s order which dismissed its appeal during a virtual hearing on the ground that its authorised representative was not wearing proper attire as required under the SOP governing virtual proceedings.

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