JOYSON ANAND ABHISHEK SAFETY SYSTEMS PRIVATE LIMITED FORMALLY KNOWN AS TAKATA INDIA PRIVATE LIMITED,KANCHIPURAM vs. DEPUTY COMMISSIONER OF INCOME-TAX, CHENNAI

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ITA 1984/CHNY/2024Status: DisposedITAT Chennai10 October 2025AY 2009-10Bench: SHRI SS VISWANETHRA RAVI (Judicial Member), SHRI JAGADISH (Accountant Member)1 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 assessee requested to withdraw the appeal as they have opted for the Vivad-se-Vishwas Scheme and submitted Form-4 as proof of settlement. The Tribunal permitted the withdrawal and dismissed the appeal as withdrawn.

What were the facts?

The assessee, Joyson Anand Abhishek Safety Systems Pvt. Ltd., filed an appeal for Assessment Year 2009-10 against the order of the CIT(A). The assessee opted for the Direct Tax Vivad-se-Vishwas Scheme, 2024.

What were the issues?

Whether the appeal can be withdrawn by the assessee due to opting for the Direct Tax Vivad-se-Vishwas Scheme, 2024.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘D’ BENCH: CHENNAI

Before: SHRI SS VISWANETHRA RAVI & SHRI JAGADISH

Hearing: 10.10.2025Pronounced: 10.10.2025

आदेश / O R D E R

PER JAGADISH, A.M : Aforesaid appeal filed by the assessee for Assessment Year (AY) 2009-10 arises out of the order of Learned Commissioner of Income Tax, Appeal, CIT(A), Chennai-16 [hereinafter “CIT(A)”] dated 24.05.2024.

2.

The Ld. Authorized Representative (A.R) of the assessee, at the outset, stated that the assessee has opted for Direct Tax Vivad-se- Vishwas Scheme, 2024 in the above appeal and therefore, wants to withdraw the appeal. The Ld. A.R has submitted a copy of Form-4 issued by the designated authority in support of its contention.

3.

We have heard the rival submissions, and perused the Form-4.

1.

The assessee has opted for the Direct Tax Vivad-se-Vishwas Scheme, 2024, and a certificate in Form-4 has been issued by the Designated Authority, evidencing full and final settlement of the disputed tax. The Ld. AR has now made a request to withdraw the appeal. Accordingly, the appeal is permitted to be withdrawn and therefore, dismissed as withdrawn. However, it is open to the assessee to approach the Tribunal by filing an appropriate application in the event of any prejudice caused in respect of the settlement of tax dispute under the Direct Tax Vivad-se-Vishwas Scheme, 2024.

4.

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

Order pronounced in open Court on 10th day of October, 2025 at Chennai.

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