Orissa High Court
WP(C)/15124/2026 of GUDARI LARGE SIZED MULTIPURPOSE CO-OPERATIVE SOCIETY LTD., RAYAGADA Vs PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX(PR. CCIT), BHUBANESWAR on 25 June 2026
of 2 IN THE HIGH COURT OF ORISSA AT CUTTACK WP(C) No.15124 of 2026 Gudari Large Sized Multipurpose Cooperative Society Limited …. Petitioner Mr. Diganta Das, Advocate -versus- Principal Chief Commissioner of Income Tax, Odisha and others …. Opposite parties Mr. Subash Chandra
IN THE HIGH COURT OF ORISSA AT CUTTACK
WP(C) No.15124 of 2026
Gudari Large Sized Multipurpose
Cooperative Society Limited
….
Petitioner
Mr. Diganta Das, Advocate
-versus-
Principal Chief Commissioner of
Income Tax, Odisha and others
….
Opposite parties
Mr. Subash Chandra Mohanty, Senior Standing Counsel along with Mr. Avinash Kedia, Junior Standing Counsel
CORAM:
THE HON’BLE THE CHIEF JUSTICE
AND
THE HON’BLE MR. JUSTICE MURAHARI SRI RAMAN
Order No.
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ORDER
25.06.2026
01.
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 been filed. Without delving into the nuances of law pertaining to the jurisdiction exercised by the Court under Article 226 of the Constitution of India vis-à-vis the remedy by way of an appeal under Section 260A of the Income Tax Act, we invited the attention of the counsel to address us on the impugned order, which admittedly does not appear to have been passed on merit. The Tribunal dismissed the appeal as the Authorised Representative (AR) of the assesse is not in a proper dress as per the SOP for virtual mode.
2. Having invited the attention of the learned Senior Standing Counsel appearing for the Department, the provisions contained in Rule 17A of the Income Tax (Appellate Tribunal) Rules, 1963 and the other relevant provisions, the learned Senior
Standing Counsel in his fairness 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 filed before the Tribunal is restored to its original file and number. The Appellate Tribunal is requested to make endeavor to dispose of the appeal as expeditiously as possible.
4. With the aforesaid observation, the writ petition stands disposed of. As a result of disposal of the writ petition, all pending Interlocutory Application(s) shall stand disposed of.
(Harish Tandon) Chief Justice
(M.S. Raman) Judge MRS/Laxmikant Digitally Signed Signed by: LAXMIKANT MOHAPATRA Designation: SENIOR STENOGRAPHER Reason: Authentication Location: High Court of Orissa, Cuttack Date: 29-Jun-2026 18:38:41 Signature Not Verified