| COURT: | ITAT Mumbai |
| CORAM: | Saktijit Dey (JM) |
| SECTION(S): | 251` |
| GENRE: | Domestic Tax |
| CATCH WORDS: | withdrawal of appeal |
| COUNSEL: | Dharmesh Shah |
| DATE: | January 16, 2019 (Date of pronouncement) |
| DATE: | February 2, 2019 (Date of publication) |
| AY: | 2009-10 |
| FILE: | Click here to view full post with file download link |
| 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
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