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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.
Held
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.
Key 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.
Sections Cited
158AB, 158AB(2), 253(2), 253
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI
Before: SHRI MANU KUMAR GIRI & SHRI JAGADISH
आदेश / O R D E R
PER JAGADISH, A.M :
The aforesaid appeal has been e-filed by Dr. N. Karthick, Jt. CIT (OSD), 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.
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.
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.
We have considered the submissions and perused the material on record. It is seen that the Jt. CIT (OSD), 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 Assistant Registrar, ITAT on the subject of filling Form 8A to Appellate Tribunal u/s. 158AB of the Act, has also been placed on record, wherein it has been clarified that since the Tribunal’s website did not have the facility to file Form-8A, the application was uploaded in Form-36 as a regular appeal. We accordingly hold the appeal registered as as not an appeal u/s. 253 of the Act, and dismiss the same as not maintainable.
The Registry is directed to process the appeal as an application made u/s. 158AB(2) of the Act.
In the result, the appeal filed by the Revenue is dismissed as not maintainable.
Order pronounced on 22nd day of August, 2025 at Chennai.