M/S. HANON AUTOMOTIVE SYSTEMS INDIA PVT. LTD.,,CHENGALPATTU vs. DCIT, CORPORATE CIRLCE - 2 (2),, CHENNAI

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ITTPA 16/CHNY/2020Status: DisposedITAT Chennai16 December 2025AY 2015-162 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal granted permission to the assessee to withdraw the appeal. The reasoning was based on the assessee's submission that the dispute had been settled under the Vivad Se Vishwas Scheme, 2020, and the revenue's lack of objection. Consequently, the appeal filed by the assessee was dismissed as withdrawn. The Tribunal did not decide on the merits of the original assessment or the grounds of appeal, as the matter was resolved by the withdrawal. The operative direction was to dismiss the appeal as withdrawn.

What were the facts?

The assessee, M/s. Hanon Automotive Systems India Private Limited (formerly Visteon Automotive Systems India Private Limited), filed an appeal before the Income Tax Appellate Tribunal (ITAT), Chennai. The appeal was against the final assessment order dated 04.10.2019, passed by the Deputy Commissioner of Income Tax, Corporate Circle-2(2), Chennai, for the assessment year 2015-16, under Section 143(3) read with Section 144C(13) of the Income Tax Act, 1961. The appeal was listed for hearing on 11.12.2025. The assessee subsequently filed a letter seeking permission to withdraw the appeal.

What were the issues?

1. Whether the assessee is permitted to withdraw the appeal filed before the Tribunal? (Question of procedure) Assessee's Contention: The assessee sought permission to withdraw the appeal on the grounds that the issues involved in the appeal have been settled under the Vivad Se Vishwas Scheme, 2020. Revenue's Contention: The learned Senior Departmental Representative (Sr.DR) expressed no objection to the withdrawal of the appeal.

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: HON’BLE SHRI INTURI RAMA RAO & BEFORE HON’BLE SHRI MANU KUMAR GIRI

Hearing: 11.12.2025Pronounced: 16.12.2025

आयकर अपीलीय अधिकरण, ’डी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI माननीय श्री इंटूरी रामा राव, लेखा सदस्य के समक्ष एवं माननीय श्री मनु कुमार धिरर ,न्याधयक सदस्य BEFORE HON’BLE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER आयकर अपील सं./IT(TP)A No.16/Chny/2020 Assessment Years: 2015-16 M/s.Hanon Automotive Systems India Deputy Commissioner of Income Private Limited, Tax, (Formerly known as Visteon Corporate Circle-2(2), Automotive Systems India Private Chennai. Limited) Keelakaranai Village, Malrosapuram Post, Maraimalai Nagar, Chengalpattu Dist., Tamil Nadu-603 204. [PAN: AAACM6890R] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee by : Ms.Srinithi, Advocate for Mr.N.V.Balaji, Advocare प्रत्यर्थी की ओर से /Revenue by : Mr.ARV Sreenivasan, CIT सुनवाई की तारीख/Date of Hearing : 11.12.2025 घोषणा की तारीख /Date of Pronouncement : 16.12.2025 आदेश / O R D E R PER INTURI RAMA RAO, A.M : This appeal filed by the assessee directed against the final assessment order of the Deputy Commissioner of Income Tax, Corporat Circle-2(2), Chennai dated 04.10.2019 for the assessment year 2015-16 passed u/s 143(3) r.w.s.144C(13) of the Income Tax Act, 1961.

IT(TP)A No.16/Chny/2020 2. When the matter had come up for hearing today, the appellant filed a letter seeking permission to withdraw the above captioned appeal on the ground that the issues involved in these appeal stands settled under the Vivad Se Vishwas Scheme, 2020.

3.

On the other hand, the ld. Sr.DR had expressed no objection to permit the withdrawal of the appeals. 4. In the circumstances, we hereby grant permission to the appellant to withdraw the appeal. Accordingly, the above captioned appeal stands dismissed as withdrawn. 5. In the result, the appeals filed by the assessee stand dismissed as ‘withdrawn’. Order pronounced on 16th , December-2025 at Chennai. Sd/- Sd/- (मनु कुमार धिरर) (इंटूरी रामा राव) (MANU KUMAR GIRI) (INTURI RAMA RAO) न्याधयक सदस्य / Judicial Member लेखा सदस्य /Accountant Member चेन्नई/Chennai, धदनांक/Dated: 16th , December-2025. KB/- आदेश की प्रतितिति अग्रेतिि/Copy to: 1. अिीिार्थी/Appellant 2. प्रत्यर्थी/Respondent 3. आयकर आयुक्त/CIT - Chennai/Coimbatore/Madurai/Salem. 4. तिभागीय प्रतितिति/DR 5. गार्ड फाईि/GF

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