VESTAS TECHNOLOGY R&D CHENNAI PVT. LTD.,KANCHIPURAM vs. ITO, CORPORATE CIRCLE-3(1), CHENNAI

ITTPA 15/CHNY/2025Status: DisposedITAT Chennai29 October 2025AY 2020-212 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The Tribunal decided to dismiss the appeal filed by the assessee as withdrawn. The reasoning was based on the explicit submission made by the assessee's authorized representative during the hearing on 29.10.2025, and the accompanying letter dated 23.10.2025, which clearly indicated the assessee's intention to withdraw the appeal. The Tribunal acknowledged the assessee's request and proceeded to dismiss the appeal accordingly. The operative direction was to dismiss the appeal as withdrawn. No issues were expressly left undecided.

What were the facts?

The assessee, M/s. Vestas Technology R&D (Chennai Pvt. Ltd.), filed an appeal before the Income Tax Appellate Tribunal (ITAT), Chennai Bench, against an order passed by the Commissioner of Income Tax (Exemption), Chennai, under section 250 of the Income Tax Act, 1961. The assessment year under consideration is 2020-21. The appeal was filed by the assessee and contested by the Income Tax Officer, Corporate Circle 3(1), Chennai. During the hearing on 29.10.2025, the authorized representative for the assessee informed the Tribunal that the assessee wished to withdraw the appeal. A letter dated 23.10.2025 seeking withdrawal was also submitted.

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 Whether the appeal filed by the assessee is to be dismissed as withdrawn, in light of the assessee's request for withdrawal. (Question of procedure) Assessee's Contention: The assessee, through its authorized representative and a formal letter dated 23.10.2025, expressed its desire to withdraw the appeal filed before the Tribunal. Revenue's Contention: The judgment records no specific contention from the revenue regarding the withdrawal of the appeal.

Which sections of the Income-tax Act were involved?

Section 250

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

Hearing: 29.10.2025Pronounced: 29.10.2025

आदेश/ O R D E R PER GEORGE GEORGE K, VICE PRESIDENT: This appeal filed by the assessee is directed against the order of Commissioner of Income Tax (Exemption), Chennai dated 18.03.2025 passed under section 250 of the Income Tax Act,

ITA No.2199/Chny/2025 :- 2 -: 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2020-21.

At the time of hearing, the Ld.AR for the assessee submitted that the assessee wants to withdraw the appeal. The assessee has also filed a letter dated 23.10.2025 seeking withdrawal of appeal. In light of the above, we dismiss the appeal of the assessee as withdrawn.

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

Order pronounced in the open court at the time of hearing on 29th October, 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 29th October, 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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