Search Results For: withdrawal of appeal


M/s. Deekay Gears vs. ACIT (ITAT Mumbai)

COURT:
CORAM:
SECTION(S):
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COUNSEL:
DATE: January 16, 2019 (Date of pronouncement)
DATE: February 2, 2019 (Date of publication)
AY: 2009-10
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CITATION:
S. 251(1)(a): The CIT(A) has no jurisdiction to permit an assessee to withdraw an appeal and to dismiss it in limine. Notwithstanding the request seeking withdrawal of the appeal, the CIT(A) is obliged and duty bound under the Act to decide the appeal on merits

This is amply clear from the Section 251(1)(a) and (b) and Explanation to Section 251(2) of the Act which requires the CIT(A) to apply his mind to all the issues which arise from the impugned order before him whether or not the same has been raised by the appellant before him. Accordingly, the law does not empower the CIT(A) to dismiss the appeal for non-prosecution as is evident from the provisions of the Act

M/s Sainath Enterprises vs. ACIT (ITAT Mumbai) (Third Member)

COURT:
CORAM:
SECTION(S): ,
GENRE:
CATCH WORDS:
COUNSEL:
DATE: November 18, 2016 (Date of pronouncement)
DATE: November 25, 2017 (Date of publication)
AY: 2007-08
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CITATION:
Withdrawal of appeal: The Petitioner/ Plaintiff is the ‘dominus litis’ and it is open to him to pursue or abandon his case. Withdrawal cannot be denied except when the person making the prayer has obtained some advantage/ benefit which he seeks to retain

Withdrawal of appeal: The Petitioner/ Plaintiff is the ‘dominus litis’ and it is open to him to pursue or abandon his case. Withdrawal cannot be denied except when the person making the prayer has obtained some advantage/ benefit which he seeks to retain

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