What did the Tribunal hold?

The tribunal held that the appeal was defective because it was not filed separately for each quarter. Therefore, the appeal was dismissed in limine.

The assessee, Divisional Forest Officer, filed a single appeal for multiple quarters and assessment years, instead of separate appeals for each quarter as per the Assessing Officer's separate orders. No one appeared on behalf of the assessee.

What were the issues?

Whether a single appeal is maintainable when separate orders have been passed by the Assessing Officer for different quarters.

M/S Divisional Forst Officer vs DCIT | ITAT Indore 2019

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: SHRI KUL BHARAT & SHRI MANISH BORAD

For Respondent: Shri K.G. Goyal, Sr. DR

Hearing: 04.12.2019Pronounced: 04.12.2019

BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER Assessment Years: 2013-14, 2014-15, 2015-16 & 2014-15(Qutrs-4,3,1 & 2) form Nos.24Q & 27EQ) Divisional Forest Officer DCIT-CPC-TDS, बनाम/ Ghaziabad Forest Campus, Navratan Vs. Bagh, Indore (Appellant) (Revenue) TAN: BPLDO1379A Appellant by None Revenue by Shri K.G. Goyal, Sr. DR Date of Hearing: 04.12.2019 Date of Pronouncement: 04.12.2019 आदेश / 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, Indore, (in short ‘CIT’), dated 29.9.2017.

None appeared on behalf of the assessee. However, we find that there are four quarters involved in the present matter but the Divisional Forest Officer ITANo.297/Ind/2018 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 appeal is defective. Accordingly, present appeal is dismissed as unadmitted in limine. However, the assessee will be at liberty to file separate appeals for Quarter 4, Quarter-3, Quarter-1 & Quarter-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 necessary orders.

In the result, the appeal of the assessee dismissed as unadmitted. Order was pronounced in the open court on 04.12.2019.

M/S DIVISIONAL FORST OFFICER,INDORE,INDORE vs. DCIT CPC TDS, GGAZIABAD

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