TATA HITACHI CONSTRUCTION MACHINERY COMPANY PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 7(1)(1), KORAMANGALA

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ITTPA 137/BANG/2026Status: DisposedITAT Bangalore01 June 2026AY 2012-132 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the appeal is not maintainable because the defects, as per the Defect Memo issued on 16th January 2026, were not cured by the Assessee's counsel. The Tribunal relied on the provisions of Rule 4A(2)(iv) of the ITAT Rules. The reasoning is that non-compliance with the procedural requirements for filing an appeal renders it invalid. Therefore, the appeal was returned to the Assessee with a liberty to file a fresh appeal. No specific amount in dispute or substantive issues of the assessment were decided.

What were the facts?

The appeal, IT(TP)A No.: 137/Bang/2026, for the Assessment Year 2012-13, was filed by Tata Hitachi Construction Machinery Company Private Limited (the Assessee) against an order passed by the Deputy Commissioner of Income Tax, Circle 7(1)(1). The appeal was listed for hearing on 01-06-2026. The Assessee's counsel failed to cure the defects in the appeal, as per the Defect Memo issued on 16th January 2026. Consequently, the appeal was deemed not maintainable.

What were the issues?

1. Whether the appeal is maintainable in light of the defects not being cured, as per Rule 4A(2)(iv) of the ITAT Rules? Assessee's Contention: The Assessee's counsel did not cure the defects in the appeal as per the Defect Memo issued on 16th January 2026. Revenue's Contention: The judgment records no specific contention from the Revenue regarding the maintainability of the appeal.

Which sections of the Income-tax Act were involved?

Rule 4A(2)(iv)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH : BANGALORE

Before: SHRI PRASHANT MAHARISHI & SHRI SANDEEP SINGH KARHAIL

For Appellant: CA : Smt. Divya K.J, CIT-DR

IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT & SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER IT(TP)A No.: 137/Bang/2026 Assessment Year : 2012-13 Tata Hitachi Construction Machinery Company Private Deputy Commissioner of Limited Income Tax, Circle - c/o 45, Jubilee Building, Vs. 7(1)(1) Museum Road, Bengaluru, Karnataka 560025 PAN: AAACT9077B APPLICANT RESPONDENT

Assessee by : Sri. Prabhakar, CA : Smt. Divya K.J, CIT-DR Revenue by

Date of Hearing : 01-06-2026 Date of Pronouncement : 01-06-2026

ORDER The counsel for the Assessee has not cured the defects in the appeal, complying the Defect Memo issued on 16th Jan, 2026. Appeal is not maintainable as defect have not been removed. Hence, returned in terms of provision of Rule 4A(2)(iv) of ITAT, Rules with a liberty to file a fresh appeal Order pronounced in the open court on 01st June, 2026.

Sd/- Sd/- (PRASHANT MAHARISHI) (SANDEEP SINGH KARHAIL) VICE PRESIDENT JUDICIAL MEMBER Bangalore, Dated, the 01st June, 2026.

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IT(TP)A No.:137/Bang/2026

*VM* Copy to: 1. Appellant 2. Respondent 3. CIT 4. DR, ITAT, Bangalore 5. CIT(A)

By order

Assistant Registrar, ITAT, Bangalore

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