HANON AUTOMOTIVE SYSTEMS INDIA PRIVATE LIMITED,CHENNAI vs. ASSESSMENT UNIT, INCOME TAX DEPARTMENT, DELHI

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ITTPA 16/CHNY/2024Status: DisposedITAT Chennai06 February 20262 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal decided to dismiss the appeal as withdrawn. The assessee had filed a letter dated 28.01.2026 explicitly seeking the withdrawal of the appeal. In light of this clear request from the assessee, the Tribunal found no impediment to allowing the withdrawal. The reasoning is based solely on the assessee's stated intention to withdraw. The ratio decidendi is that an appeal can be dismissed as withdrawn if the appellant formally requests it. The operative direction is the dismissal of the appeal. No issues were left undecided.

What were the facts?

The assessee, Hanon Automotive Systems India Pvt. Ltd., filed an appeal before the Income Tax Appellate Tribunal (ITAT), Chennai, challenging a final assessment order passed under Section 143(3) read with Section 144C(13) of the Income Tax Act, 1961. The assessment year in question is 2020-21. The appeal was filed against the Deputy Commissioner of Income Tax, Transfer Pricing 2(1), Chennai. The procedural history involves the assessee filing the appeal and subsequently seeking its withdrawal.

What were the issues?

1. Whether the appeal filed by the assessee is to be dismissed as withdrawn, in light of the assessee's request for withdrawal. This is a procedural issue concerning the maintainability of the appeal. The assessee's contention is that they wish to withdraw the appeal. The revenue's contention is not recorded in the judgment.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C(13)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘D’ BENCH, CHENNAI

Before: SHRI INTURI RAMA RAO & SHRI MANU KUMAR GIRI

Hearing: 05.02.2026Pronounced: 06.02.2026

आदेश/ O R D E R PER INTURI RAMA RAO, ACCOUNTANT MEMBER: This is an appeal filed by the assessee company directed against the final assessment passed u/s.143(3) r.w.s 144C(13) of the Income Tax Act, 1961 dated 11.03.2024 for the assessment year 2020-21.

IT(TP)A No.16/Chny/2024 :- 2 -: 2. At the time of hearing, the Ld.AR for the assessee submitted that the assessee wants to withdraw the appeal. In this regard, the assessee has also filed a letter dated 28.01.2026 seeking withdrawal of appeal. In light of the above, we dismiss the appeal of the assessee as withdrawn.

3.

In the result, the appeal filed by the assessee is dismissed as withdrawn.

Order pronounced in the open court on 6th February, 2026 at Chennai.

Sd/- Sd/- (मनु कुमार �ग�र) (इंटूर� रामा राव) (MANU KUMAR GIRI) (INTURI RAMA RAO) �या�यक सद�य/JUDICIAL MEMBER लेखा सद�य/ACCOUNTANT MEMBER चे�ई/Chennai, �दनांक/Dated, the 6th February, 2026 RSR 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.

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