2026 (7) TMI 1649

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....USTICE MURAHARI SRI RAMAN For the Appellant : Mr. Diganta Das, Advocate For the Respondent : Mr. Subash Chandra Mohanty, Senior Standing Counsel along with Mr. Avinash Kedia, Junior Standing Counsel ORDER 1. Assailing order dated 14th August, 2025 passed in ITA No.414/CTK/2025 by the Income Tax Appellate Tribunal, Cuttack Bench, Cuttack (through virtual hearing), the writ petition has ....

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....airness submits that in terms of Rule 24 of the said Rules, the Tribunal ought to have proceeded to decide the matter treating the non-appearance of the appellant, the petitioner herein. He fairly concedes that there is no provision for dismissal of an appeal if the Authorised Representative is not in a proper dress. 3. In view of the above, the order impugned is hereby set aside. The appeal fi....