BROSE INDIA AUTOMOTIVE SYSTEMS PRIVATE LIMITED,PUNE vs. ACIT CIR-1(1), , PUNE

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ITA 2047/PUN/2019Status: DisposedITAT Pune13 October 2025AY 2015-16Bench: DR.MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)4 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 noted that the Ld. Departmental Representative had no objection to the withdrawal of the appeal. Considering the finalization of the APA agreement covering the disputed transactions, the Tribunal allowed the assessee's request and dismissed the appeal as 'Withdrawn'.

What were the facts?

The assessee, Brose India Automotive Systems Private Limited, filed an appeal against an assessment order for AY 2015-16. Subsequently, the assessee entered into an Advance Pricing Agreement (APA) with the CBDT, which covered the assessment year under appeal and the international transactions in dispute. Consequently, the assessee filed an application to withdraw the appeal before the Income Tax Appellate Tribunal.

What were the issues?

Whether an appeal filed by an assessee can be withdrawn by the Income Tax Appellate Tribunal following the finalization of an Advance Pricing Agreement (APA) with the CBDT, which covers the assessment year and the international transactions under dispute in 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, PUNE BENCHES “C”, PUNE

Before: DR.MANISH BORAD & SHRI VINAY BHAMORE

For Appellant: Shri Krishna Zanwar
For Respondent: Shri Hitendra Ninawe
Hearing: 13.10.2025Pronounced: 13.10.2025

PER DR. MANISH BORAD, ACCOUNTANT MEMBER :

1.

The captioned appeal at the instance of assessee pertaining to Assessment Year 2015-16 is directed against the order dated 19.10.2019 passed by Ld. Assessing Officer u/s.143(3) r.w.s.144C(13) of the Income Tax Act, 1961.

2.

Before us, assessee has filed an application dated 15.09.2025 seeking withdrawal of the appeal. The relevant contents of the said application reads as under :

3.

Ld. Departmental Representative has no objection for withdrawal of the appeal filed by the assessee. We therefore allow the request of the assessee to withdraw the appeal filed by it.

4.

In the result, the appeal of the assessee is dismissed as ‘Withdrawn’.

Order pronounced at the time of hearing itself, i.e. on 13th October, 2025.

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