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Income Tax Appellate Tribunal, INDORE BENCH, INDORE
Before: HONBLE KUL BHARAT & HONBLE MANISH BORAD
PER MANISH BORAD, A.M: These four appeals filed at the instance of Assessee are directed against the order of Commissioner of Income Tax(Appeals)- I, Indore, (in short ‘CIT’), dated 13.11.2018.
We find that there are four quarters involved in the present matter but the assessee has inadvertently filed only 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 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 Bench for further necessary orders.
In the result, the appeals of the assessee dismissed as unadmitted. Order was pronounced in the open court on 06.03.2020.