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Income Tax Appellate Tribunal, INDORE BENCH, INDORE
Before: HONBLE KUL BHARAT & HONBLE MANISH BORAD
PER MANISH BORAD, A.M: These above appeals filed at the instance of Assessee are directed against the order of Commissioner of Income Tax(Appeals)- I, Indore, (in short ‘CIT’), dated 14.01.2019.
Deputy Director Horticulture Banana Development & 462/Ind/2019 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 inadvertently 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 defective. Accordingly, present appeals are unadmittable and are dismissed in limine.
However, the assessee will be at liberty to file separate appeals for Quarter-1 to Quarter 4 & Quarter-1 & Quarter-2 respectively for assessment years 2014-15, 2015-16. On receipt of the same, the registry is directed to put up the same before the Hon'ble Bench for further necessary action and adjudication of issues.
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 19.03.2020.