JOINT COMMISSIONER OF INCOME-TAX (OSD), COIMBATORE vs. M/S EMERALD JEWEL INDUSTRY INDIA LIMITED, COIMBATORE

ITA 1024/CHNY/2025Status: DisposedITAT Chennai22 August 2025Bench: SHRI MANU KUMAR GIRI (Judicial Member), SHRI JAGADISH (Accountant Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the filing in Form-36, registered as an appeal, was not a valid appeal under Section 253 of the Act but an application for deferment under Section 158AB(2). Therefore, it was dismissed as not maintainable.

What were the facts?

The Revenue filed an appeal electronically in Form-36, but it was stated to be an application under Section 158AB(2) for deferment of appeal, as an identical question of law was pending before higher courts. The ITAT portal did not have a provision to upload Form-8A online.

What were the issues?

Whether a filing made in Form-36, intended as an application for deferment under Section 158AB(2) due to procedural limitations, should be treated as a valid appeal under Section 253 of the Act.

Which sections of the Income-tax Act were involved?

Section 158AB,Section 158AB(2),Section 253(2),Section 253

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI

Before: SHRI MANU KUMAR GIRI & SHRI JAGADISH

Hearing: 21.08.2025Pronounced: 22.08.2025

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 Industr

The order continues below.

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