DEPUTY DIRECTOR HORTICULTURE BANANA DEVELOPMENT, KHANDWA,KHANDWA vs. DCIT CPC-TDS, GHAZIABAD, INDORE

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ITA 462/IND/2019Status: DisposedITAT Indore19 March 20202 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal held that the appeals were defective due to the incorrect filing of a single appeal for multiple quarters. Consequently, the appeals were dismissed as unadmitted.

What were the facts?

The assessee filed single appeals for multiple quarters of TDS (Form No. 24Q) instead of separate appeals for each quarter. The Assessing Officer had passed separate orders for each quarter.

What were the issues?

Whether a single appeal can be filed for multiple quarters when separate orders were passed by the AO. Procedural defect in filing appeals.

Which sections of the Income-tax Act were involved?

Not specified

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: HONBLE KUL BHARAT & HONBLE MANISH BORAD

For Respondent: Shri Ashish Porwal, Sr. DR
Hearing: 18.03.2020Pronounced: 19.03.2020

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.

1.

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.

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 19.03.2020.

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