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Income Tax Appellate Tribunal, INDORE BENCH, INDORE
Before: SHRI KUL BHARAT & SHRI MANISH BORAD
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.