M/s Divisional Forst Officer ,Indore, Indore V. DCIT CPC TDS , Ggaziabad

ITA 297/Ind/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 3234 (ITAT-INDORE)
• Duration Of Justice: 1 year(s) 7 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-12-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 10-04-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K G GOYAL
• Keywords: TDS

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER ITA NO.297/IND/2018 ASSESSMENT YEARS: 2013-14, 2014-15, 2015-16 & 2014-15(QUTRS-4,3,1 & 2) FORM NOS.24Q & 27EQ) DIVISIONAL FOREST OFFICER FOREST CAMPUS, NAVRATAN BAGH, INDORE / VS. DCIT-CPC-TDS, GHAZIABAD ( APPELLANT ) ( RE VENUE ) T AN: BPLDO1379A APPELLANT BY NONE RE VENUE BY SHRI K . G . GO YAL , SR. DR DATE OF HEARING: 04.12.2019 DATE OF PRONOUNCEMENT: 04.12.2019 / O R D E R PER MANISH BORAD, A.M: THIS APPEAL AT THE INSTANCE OF ASSESSEE IS DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX(APPEALS)-II, IN DORE, (IN SHORT CIT), DATED 29.9.2017. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. HOWEVER , WE FIND THAT THERE ARE FOUR QUARTERS INVOLVED IN THE PRESENT MAT TER BUT THE DIVISIONAL FOREST OFFICER ITANO.297/IND/2018 2 ASSESSEE HAS INADVERTENTLY FILED ONLY SINGLE APPEAL WHICH IS NOT CORRECT. APPEALS FOR EACH OF QUARTERS SHOULD HAVE B EEN FILED AS AO PASSED FOUR SEPARATE ORDERS. THEREFORE, THE PRESENT APPEAL IS DEFECTIVE. ACCORDINGLY, PRESENT APPEAL IS DISMISSED AS UNADMITTED IN LIMINE. HOWEVER, THE ASSESSEE WILL BE AT LIBERTY TO FILE S EPARATE APPEALS FOR QUARTER 4, QUARTER-3, QUARTER-1 & QUART ER-2 RESPECTIVELY FOR ASSESSMENT YEARS 2013-14, 2014-15, 2015-16 & 2014-15. ON RECEIPT OF THE SAME, THE REGISTRY IS DIRECTED TO PUT UP THE SAME BEFORE THE HON'BLE BENCH FOR FURTHER NE CESSARY ORDERS. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE DISMIS SED AS UNADMITTED. ORDER WAS PRONOUNCED IN THE OPEN COURT ON 04.12.201 9. SD/- (KUL BHARAT) SD/- (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER INDORE; DATED : 04/12/2019 CTX? P.S/. . . COPY TO: ASSESSEE/AO/PR. CIT/ CIT (A)/ITAT (DR)/GUAR D FILE. BY ORDER ASSISTANT REGISTRAR