JOINT COMMISSIONER OF INCOME-TAX (OSD), COIMBATORE vs. M/S EMERALD JEWEL INDUSTRY INDIA LIMITED, COIMBATORE
आयकर अपीलीय अिधकरण, ‘सी’ ायपीठ, चेई।
IN THE INCOME TAX APPELLATE TRIBUNAL
‘C’ BENCH: CHENNAI
ीमनुकुमार िग र, ाियकसद एवंी जगदीश, लेखा सद के सम'
BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER
आयकर अपील सं./ITA No.1024/Chny/2025
िनधा8रण वष8 /Assessment Year: 2013-14
The Jt. Commissioner of Income
Tax (O ),
Corporate Circle-1,
Coimbatore.
Vs.
M/s. Emerald Jewel Industry India
Ltd.,
230, Thiruvenkatasamy Road,
RS Puram East,
Coimbatore – 641 002. [PAN: AABCE 3430A]
(अपीलाथ/Appellant)
( यथ/Respondent)
अपीलाथE की ओर से/Assessee by :
Shri S. Sridhar, Advocate (virtual) &
Shri Girish Kumar, Advocate
GHथE की ओर से /Revenue by :
Shri ARV Sreenivasan, CIT
सुनवाई की तारीख/Date of Hearing
:
21.08.2025
घोषणा की तारीख /Date of Pronouncement
:
22.08.2025
आदेश / O R D E R
PER JAGADISH, A.M :
The aforesaid appeal has been e-filed by Dr. N. Karthick, Jt. CIT
(O ), Corporate Circle–1, Coimbatore, in Form-36, and registered by the Registry as ITA No.1024/Chny/2025. The appeal has been filled along with an annexure containing question of law proposed and an affidavit stating that this is an application in Form-8A for deferment of Emerald Jewel Industry India Ltd.
:- 2 -:
appeal under the provisions of section 158AB of the Act, arising out of the order of the Ld. CIT(A), Coimbatore–1 in Appeal No.10675/2016-
17 dated 12.11.2024 for the A.Y. 2013-14. 2. The Ld. CIT-DR, Shri A.R.V. Sreenivasan, submitted that the present filing in Form 36, is not an appeal but an application u/s.
158AB(2) of the Act where an identical question of law is pending before High Courts or Supreme Court. It was explained that the Ld.
PCIT in this case has not granted approval for filing appeal u/s 253(2) but has granted approval to file an application u/s. 158AB(2) of the Act
. The Ld DR further submitted that the ITAT portal for e- filling did not have provision for uploading Form-8A online, therefore the A.O filled the application u/s 158AB(2) in Form-36 for the limited purpose of filing Form-8A. The Ld. CIT-DR, therefore, requested that the present filing may be treated as an application in Form-8A.
3. The Ld A.R Shri S. Sridhar, Advocate, also agreed that this is not an appeal but an application for deferment of appeal u/s. 158AB of the Act, therefore the same may be disposed accordingly.
4. We have considered the submissions and perused the material on record. It is seen that the Jt. CIT (O ), Corporate Circle–1,
Emerald Jewel Industry India Ltd.
:- 3 -:
Coimbatore, has e-filed Form-36 enclosing the annexure and affidavit stating that the filing is intended as an application in Form-8A. Further, a letter dated 11.04.2025 by the A.O addressing to the