DEPUTY COMMISSIONER OF INCOME TAX, CHENNAI vs. TITAN COMPANY LIMITED, CHENNAI

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ITA 1918/CHNY/2026Status: DisposedITAT Chennai17 July 2026AY 2013-143 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the appeal filed by the Revenue was not maintainable. This was due to the omission of sub-sections (2A) and (3A) of Section 253 of the Income Tax Act, 1961, by the Finance Act, 2016.

What were the facts?

The Revenue filed an appeal against the final assessment order for the assessment year 2013-14. The Assessing Officer provided a report to the Tribunal regarding the maintainability of the appeal.

What were the issues?

The primary issue was the maintainability of the Revenue's appeal before the ITAT in light of amendments to Section 253 of the Income Tax Act.

Which sections of the Income-tax Act were involved?

Section 253

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH, CHENNAI

Before: SHRI GEORGE GEORGE K & MS PADMAVATHY S

Hearing: 17.07.2026Pronounced: 17.07.2026

आदेश/ O R D E R PER GEORGE GEORGE K, VICE PRESIDENT: This appeal filed by the Revenue is directed against the final assessment order dated 16.11.2017 passed u/s.143(3) r.w.s.144C(13) of the Income Tax Act, 1961 (hereinafter the ‘Act’). The relevant assessment year is 2013-14.

ITA No.1918/CHNY/2026 - 2 - Titan Company Ltd

2.

At the outset, on a query raised by the Bench regarding the maintainability of the appeal filed by the Revenue, the concerned Assessing Officer furnished a report, which reads as under:-

ITA No.1918/CHNY/2026 - 3 - Titan Company Ltd

3.

On perusal of the said report and having regard to the omission of sub-sections (2A) and (3A) of section 253 of the Act vide Finance Act, 2016 w.e.f. 01.06.2016, we find that the present appeal is not maintainable. Accordingly, the appeal filed by the Revenue is dismissed as not maintainable. It is ordered accordingly.

4.

In the result, the appeal filed by the Revenue is dismissed.

Order pronounced in the open court on 17th July,2026 at Chennai.

Sd/- Sd/- (जॉज� जॉज� के) (प�मावती एस) (PADMAVATHY S) (GEORGE GEORGE K) लेखा सद�य/ACCOUNTANT MEMBER उपा�य� /VICE PRESIDENT चे�नई/Chennai, �दनांक/Dated, the 17th July, 2026 RSR, Sr.PS

आदेश क� ��त�ल�प अ�े�षत/Copy to: 1. अपीलाथ�/Appellant 2. ��यथ�/Respondent 3. आयकर आयु�त /CIT, Chennai 4. �वभागीय ��त�न�ध/DR 5. गाड� फाईल/GF. By Order Digitally signed by REKHA REKHA SENTHIL RAJ SENTHIL RAJ Date: 2026.07.22 12:10:31 +05'30'

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