The ITAT dismissed the assessee’s appeal solely on the ground that the assessee’s authorised representative, who appeared through virtual mode, was not dressed in the uniform prescribed under the Standard Operating Procedure (SOP) governing virtual appearances before the Tribunal. Without examining the merits of the appeal, the Bench held that since the authorised representative was not in the prescribed uniform, the appeal was liable to be dismissed. (AY. 2019-20) (  ITA No. 414/CTK/2025, order dated 14-08-2025. )