HANON AUTOMOTIVE SYSTEMS INDIA PVT. LTD.,CHENGALPAT vs. DCIT CORPORATE CIRCLE 2(2), CHENNAI

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ITTPA 93/CHNY/2018Status: DisposedITAT Chennai14 November 2025AY 2014-152 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal decided to dismiss the appeal filed by the assessee as withdrawn. This decision was based on the assessee's submission of a letter dated 06.11.2025 indicating their opt-in to the Direct Tax Vivad Se Vishwas Scheme, 2024, along with the requisite Form 2 issued by the Principal Commissioner of Income Tax (PCIT). The Tribunal acknowledged the assessee's stated intention to settle the dispute under the scheme. The operative direction was to dismiss the appeal. No issues were expressly left undecided.

What were the facts?

The assessee, Hanon Automotive Systems India Pvt. Ltd. (formerly Visteon Automotive Systems India Pvt. Ltd.), filed an appeal before the Income Tax Appellate Tribunal (ITAT), Chennai Bench, against the final assessment order dated 04.10.2018 passed under section 143(3) r.w.s. 144C(13) of the Income Tax Act, 1961. The assessment year in question is 2014-15. The respondent is The DCIT, Corporate Ward 2(2), Chennai. The appeal was filed by the assessee and contested by the revenue.

What were the issues?

1. Whether the appeal filed by the assessee is to be dismissed as withdrawn, given the assessee's opting for the Direct Tax Vivad Se Vishwas Scheme, 2024. This issue turns on the procedural implications of the Vivad Se Vishwas Scheme. The assessee argued for dismissal of the appeal as withdrawn, submitting a letter dated 06.11.2025 and a copy of Form 2 issued by the PCIT under the VSVS Scheme, 2024. The revenue's contentions are 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 GEORGE GEORGE K & SHRI S.R. RAGHUNATHA

For Respondent: Ms. R. Anita, Addl.CIT
Hearing: 14.11.2025Pronounced: 14.11.2025

आदेश/ O R D E R PER GEORGE GEORGE K, VICE PRESIDENT: This appeal filed by the assessee is directed against the final assessment order dated 04.10.2018 passed under section 143(3) r.w.s. 144C(13) of the Income Tax Act, 1961

IT(TP)A No.93/Chny/2018 :- 2 -: (hereinafter called ‘the Act’). The relevant Assessment Year is 2014-15.

2.

At the outset, the ld.AR for the assessee submitted that the assessee has filed a letter dated 06.11.2025 for withdrawal of appeal stating that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024 along with copy of Form 2 issued by the PCIT under the VSVS Scheme, 2024. 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 14th November, 2025 at Chennai.

Sd/- Sd/- (एस.आर. रघुनाथा) (जॉज� जॉज� के) (S.R. RAGHUNATHA) (GEORGE GEORGE K) उपा�य� /VICE PRESIDENT लेखा सद�य/ACCOUNTANT MEMBER चे�ई/Chennai, �दनांक/Dated, the 14th November, 2025 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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