{"id":61940,"date":"2026-07-10T07:02:05","date_gmt":"2026-07-10T01:32:05","guid":{"rendered":"https:\/\/itatonline.org\/digest\/gudari-large-sized-multipurpose-cooperative-society-ltd-v-ito-cuttack-trib-www-itatonline-org\/"},"modified":"2026-07-10T07:02:05","modified_gmt":"2026-07-10T01:32:05","slug":"gudari-large-sized-multipurpose-cooperative-society-ltd-v-ito-cuttack-trib-www-itatonline-org","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/gudari-large-sized-multipurpose-cooperative-society-ltd-v-ito-cuttack-trib-www-itatonline-org\/","title":{"rendered":"Gudari Large Sized Multipurpose Cooperative Society Ltd. v. ITO ( Cuttack)( Trib) www.itatonline.org ."},"content":{"rendered":"<p style=\"font-weight: 400\">The ITAT dismissed the assessee&#8217;s appeal solely on the ground that the assessee&#8217;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. (<strong>AY. 2019-20) ( \u00a0ITA No. 414\/CTK\/2025, order dated 14-08-2025. )<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 254(1): Appellate Tribunal- Powers-Practice and Procedure \u2013 Authorised representative -Virtual Hearing \u2013 Dress Code \u2013 Appeal dismissed for non-compliance with SOP.[S. 288, R. 49  , ITAT R, 1963 , 17A ]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-61940","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-g72","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61940","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=61940"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61940\/revisions"}],"predecessor-version":[{"id":61941,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61940\/revisions\/61941"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=61940"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=61940"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=61940"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}