Public Health Engineering PHE Division, Badnawar V. ACIT(TDS) CPC-Ghaziabad ITO (TDS)-2 , INDORE

ITA 108/Ind/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 3438 (ITAT-INDORE)
• Duration Of Justice: 1 year(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-03-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 07-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: TDS

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE HON'BLE KUL BHARAT, JUDICIAL MEMBER AND HON'BLE MANISH BORAD, ACCOUNTANT MEMBER ITA NOS.108 TO 111/IND/2019 ASSESSMENT YEARS: 2013-14 (QTR Q2,Q3 & Q4), 2014- 15, 2015-16 & 2016-17(QTR Q 1 TO Q4 FORM NO.24Q) PUBLIC HEALTH ENGINEERING PHE DIVISION, OPPOSITE COLLECTOR RESIDENCE, CIVIL LINES, KHANDWA / VS. ACIT(TDS)-CPC, GHAZIABAD ( APPELLANT ) ( RE VENUE ) T AN: BPL P03183F APPELLANT BY SHRI RAJESH MEHTA, CA RE VENUE BY SHRI ASHISH PORWAL , SR. DR DATE OF HEARING: 20.02.2020 DATE OF PRONOUNCEMENT: 06.03.2020 / O R D E R PER MANISH BORAD, A.M: THESE FOUR APPEALS FILED AT THE INSTANCE OF ASSESSE E ARE DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOM E TAX(APPEALS)- I, INDORE, (IN SHORT CIT), DATED 13.11.2018. 2. WE FIND THAT THERE ARE FOUR QUARTERS INVOLVED IN THE PRESENT MATTER BUT THE ASSESSEE HAS INADVERTENTLY FILED ONL Y SINGLE APPEAL WHICH IS NOT CORRECT. APPEALS FOR EACH OF QUARTERS SHOULD HAVE BEEN FILED AS AO PASSED FOUR SEPARATE ORDERS. THEREFORE, THE PRESENT PUBLIC HEALTH ENGINEERING PHE DIVISION ITANOS.108 TO 111/IND/2019 2 APPEALS ARE DEFECTIVE. ACCORDINGLY, PRESENT APPEALS ARE DISMISSED AS UNADMITTED IN LIMINE. HOWEVER, THE ASSESSEE WILL BE AT LIBERTY TO FILE SEPARATE APPEALS FOR QUARTER 2, QUARTER-3, QUARTER- 4 & QUARTER-1 TO QUARTER 4 RESPECTIVELY FOR ASSESSMENT YEARS 2013 -14, 2014- 15, 2015-16 & 2016-17. ON RECEIPT OF THE SAME, THE REGISTRY IS DIRECTED TO PUT UP THE SAME BEFORE THE HON'BLE BENC H FOR FURTHER NECESSARY ORDERS. 3. IN THE RESULT, THE APPEALS OF THE ASSESSEE DISMI SSED AS UNADMITTED. ORDER WAS PRONOUNCED IN THE OPEN COURT ON 06.03.202 0. SD/- (KUL BHARAT) SD/- (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT M EMBER INDORE; DATED : 06/03/2020 /DEV COPY TO: ASSESSEE/AO/PR. CIT/ CIT (A)/ITAT (DR)/GUA RD FILE. BY ORDER ASSISTANT REGISTRAR