TOYOTA BOSHOKU AUTOMOTIVE INDIA PRIVATE LIMITED,BIDADI vs. ASSESSMENT UNIT, INCOME TAX DEPARTMENT / DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE 7(1)(1), BENGALURU

PDF · subscribers
ITA 960/BANG/2025Status: DisposedITAT Bangalore19 June 2025AY 2020-20214 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee, through its Director, had submitted a letter requesting the withdrawal of the appeal. The authorized representative for the assessee brought this letter to the attention of the Tribunal. Given this request for withdrawal by the assessee, the Tribunal decided to allow the withdrawal. The appeal was accordingly dismissed as withdrawn. No other issues were decided as the appeal was withdrawn at the initial stage.

What were the facts?

The assessee, Toyota Boshoku Automotive (India) Pvt. Ltd., filed an appeal before the Income Tax Appellate Tribunal (ITAT), Bangalore Bench, against the order of the Addl/JCIT(A)-1, Mumbai, dated 14.02.2025. This order was passed under Section 250 of the Income Tax Act, 1961, for the assessment year 2020-21. The assessee had raised 8 grounds of appeal. However, at the outset of the hearing on 18.06.2025, the authorized representative for the assessee referred to a letter dated 10.06.2025, submitted on 16.06.2025, from the Director of the assessee company. This letter requested the withdrawal of the appeal.

What were the issues?

1. Whether the appeal filed by the assessee can be withdrawn based on the letter submitted by its Director requesting withdrawal? (Question of procedure turning on the Tribunal's rules and powers). Assessee's Contention: The assessee, through its Director's letter dated 10.06.2025, requested the withdrawal of the appeal. The authorized representative brought this letter to the notice of the Tribunal. Revenue's Contention: No specific contention was recorded for the revenue on this matter, other than the presence of the Departmental Representative.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, B BENCH: BANGALORE

Before: SHRI WASEEM AHMED & SHRI KESHAV DUBEY

Pronounced: 18.06.2025

PER KESHAV DUBEY, JUDICIAL MEMBER:

1.

This appeal at the instance of the assessee is directed against the order of the ld. Addl/JCIT(A)-1, Mumbai dated 14.02.2025 vide DIN & Order No. ITBA/APL/S/250/2024-25/173282657(1) passed u/s 250 of the Income Tax Act, 1961 (in short “the Act”) for the assessment year 2020-21.

2.

The assessee has raised 8 grounds of appeal.

3. At the outset, the ld. A.R. for the assessee referred to a letter dated 10.6.2025 filed on 16/06/2025 submitted by the Director of Toyota Boshoku Automotive (India) Pvt. Ltd., Ramanagaram Page 2 of 4 the assessee company requesting for withdrawal of appeal which is reproduced below for ease of reference and record:

Toyota Boshoku Automotive (India) Pvt. Ltd., Ramanagaram Page 3 of 4

4.

The ld. D.R. did not object for the withdrawal of the appeal as requested by the AR of the assessee.

5.

We have heard the rival submissions and perused the materials available on record. As requested by the Director as well as the ld. A.R. of the assessee for the withdrawal of assessee’s appeal for the reasons mentioned in the letter as above, we accordingly dismiss the appeal of the assessee as withdrawn.

6.

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

Recent GST High Court judgments

Search GST case law →