Durgesh Vanijya Private Limited Vs ITO Ward-3(1), Kolkata

Parties Involved

Facts Summary

This is an appeal filed by the assessee, Durgesh Vanijya Private Limited, against the order dated 20.05.2025 passed by the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2013-2014. The authorized representative of the assessee, Shri Sanjeet Kumar Modi, who claimed to be a Chartered Accountant, was not in uniform during the hearing. As the authorized representative was not in uniform, the matter was heard ex-parte.…

Legal Issues

• 1. Whether the appeal should be dismissed due to the non-uniform appearance of the authorized representative?

Judgment Outcome

Decided in favour of Revenue.

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