Visteon Technical and Services Centre Private Ltd. vs. The Assistant Commissioner of Income Tax

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TCA/357/2022HC Madras26 February 2026Bench: Honourable The CHIEF JUSTICE4 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that the learned counsel for the appellant sought permission to withdraw the appeal. Consequently, the High Court dismissed the appeal as withdrawn. No decision was made on the merits of the case. The principle that can be cited from this judgment is that an appeal can be dismissed as withdrawn if the appellant requests to do so. The operative direction was to dismiss the appeal as withdrawn, with no order as to costs. No issues were expressly left undecided as the appeal was withdrawn.

What were the facts?

The appeal was filed by Visteon Technical and Services Centre Private Ltd (the appellant) against an order of the Income Tax Appellate Tribunal (ITAT), Chennai A Bench, dated 15.06.2012 in ITA No.1870/MDS/2011. The respondent in the appeal was the Assistant Commissioner of Income Tax, Corporate Circle 3(1), Chennai. The appeal was filed before the High Court of Judicature at Madras. The procedural history indicates that the cause title was accepted vide order dated 11.07.2022 in CMP No.10459 of 2022 in TCA SrNo.46306/2022. No specific assessment year or amount in dispute is recorded in the provided text.

What were the issues?

The High Court was to decide the appeal filed by the appellant against the order of the ITAT. The specific grounds of appeal or the questions of law that the Tribunal had to decide are not detailed in the provided judgment. The judgment records that the learned counsel for the appellant sought permission to withdraw the appeal. No arguments were recorded for the respondent.

AI-generated summary — verify with the full judgment below

TCA No.357 of 2022 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 26.02.2026 CORAM THE HON'BLE MR.MANINDRA MOHAN SHRIVASTAVA, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE G.ARUL MURUGAN TCA No.357 of 2022 Visteon Technical and Services Centre Private Ltd Block No.A-4, Sixth Floor, No.16, Gateway Office Parks, SEZ, GST Road, Perungalathur, Chennai 600 063 : Appellant Vs The Assistant Commissioner of Income Tax Corporate Circle 3(1) Chennai 600 034 : Respondent (Cause title accepted vide order dated 11.07.2022 in CMP No.10459 of 2022 in TCA SrNo.46306/2022) Prayer: Appeal filed against the order of the Income Tax Appellate Tribunal, Chennai A Bench, dated 15.06.2012 in ITA No.1870/MDS/ 2011. For Appellant : Mr.N.V.Balaji For Respondent

: Dr.S.Sathiyanarayan, Standing counsel Page 1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 27/02/2026 01:40:40 pm ) TCA No.357 of 2022 JUDGMENT (Order of the Court was delivered by the Hon'ble Chief Justice) Learned counsel for the appellant seeks permission to withdraw the appeal. 2. In view of the same the appeal stands dismissed as withdrawn. There will be no order as to costs. (MANINDRA MOHAN SHRIVASTAVA, CJ.) (G.ARUL MURUGAN, J.) 26.02.2026 Index : Yes/No Neutral Citation : Yes/No tar Page 2 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 27/02/2026 01:40:40 pm ) TCA No.357 of 2022 To 1.The Assistant Commissioner of Income Tax Corporate Circle 3(1) Chennai 600 034 2.The Income Tax Appellate Tribunal, Chennai A Bench Page 3 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 27/02/2026 01:40:40 pm ) TCA No.357 of 2022 THE HON'BLE CHIEF JUSTICE AND G.ARUL MURUGAN

, J.

(tar) TCA No.357 of 2022 26.02.2026 Page 4 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 27/02/2026 01:40:40 pm )

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