Deputy Director Horticulture Banana Development, Khandwa, Khandwa V. DCIT CPC-TDS, Ghaziabad, Indore

ITA 461/Ind/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 2426 (ITAT-INDORE)
• Duration Of Justice: 11 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-03-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 11-04-2019
• 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. 461 & 462/IND/2019 ASSESSMENT YEARS: 2014-15(QTR Q 1 TO Q4 FORM NO.24Q), 2015-16 (QTR Q 1 & Q2 FORM NO.24Q) DEPUTY DIRECTOR, HORTICULTURE BANANA DEVELOPMENT, 01, PUNJAB COLONY, NEAR GURUDWARA, KHANDWA / VS. DCIT-TDS, INDORE & DCIT-CPC-TDS ( APPELLANT ) ( RE VENUE ) T AN: BPL D03098E APPELLANT BY NONE RE VENUE BY SHRI ASHISH PORWAL , SR. DR DATE OF HEARING: 18.03.2020 DATE OF PRONOUNCEMENT: 19.03.2020 / O R D E R PER MANISH BORAD, A.M: THESE ABOVE APPEALS FILED AT THE INSTANCE OF ASSESS EE ARE DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOM E TAX(APPEALS)- I, INDORE, (IN SHORT CIT), DATED 14.01.2019. DEPUTY DIRECTOR HORTICULTURE BANANA DEVELOPMENT ITA NOS.461 & 462/IND/2019 2 2. WE FIND THAT THERE ARE FOUR QUARTERS INVOLVED IN ITA NO.461/IND/2019 AND TWO QUARTERS INVOLVED IN ITA NO.462/IND/2019 BUT THE ASSESSEE(S) HAVE INADVERTEN TLY FILED SINGLE APPEAL FOR FOUR/TWO QUARTERS WHICH IS NOT CORRECT. APPEALS FOR EACH OF QUARTERS SHOULD HAVE BEEN FILED AS LD. AO PASSED SEPARATE ORDERS. THEREFORE, THE PRESENT APPEALS ARE DEFECTIV E. ACCORDINGLY, PRESENT APPEALS ARE UNADMITTABLE AND ARE DISMISSED IN LIMINE. HOWEVER, THE ASSESSEE WILL BE AT LIBERTY TO FILE SE PARATE APPEALS FOR QUARTER-1 TO QUARTER 4 & QUARTER-1 & QUARTER-2 RESP ECTIVELY FOR ASSESSMENT YEARS 2014-15, 2015-16. ON RECEIPT OF TH E SAME, THE REGISTRY IS DIRECTED TO PUT UP THE SAME BEFORE THE HON'BLE BENCH FOR FURTHER NECESSARY ACTION AND ADJUDICATION OF IS SUES. 3. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE( S) ARE DISMISSED AS UNADMITTED AS PER THE TERMS INDICATED ABOVE. ORDER WAS PRONOUNCED IN THE OPEN COURT ON 19.03.20 20. SD/- (KUL BHARAT) SD/- (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT M EMBER INDORE; DATED : 19/03/2020 /DEV COPY TO: ASSESSEE/AO/PR. CIT/ CIT (A)/ITAT (DR)/GUA RD FILE.