In the Course of hearing before CIT(A) the assessee filed an application for withdrawal .CIT(A) dismissed the appeal as withdrawn. The assessee filed an appeal before the Appellate Tribunal stating that the withdrawal was without knowing the merit of the case and consequences . It was also contended that the CIT(A) is incompetent to dismiss the appeal in limine without deciding on merits . Appellate Tribunal following the jurisdictional High Court in CIT v.Premkumar Arjundas Luthra ( HUF) ( 2017) 297 CTR 614 ( Bom) (HC) allowed the appeal of the assessee and set aside the matter to CIT(A) to decide on merit . Cases referred, CIT v. Raj Bahadur Hardutroy Motilal Chamaria ( 1967) 66 ITR 443( SC), M. Loganathan v. ITO ( 2013) 350 ITR 373 ( Mad) (HC). Tribunal also condoned the delay of 116 days in filing the appeal before the Appellate Tribunal .( ITNo. 2366 /M/2018 dt 16-01-2019 (AY. 2009-10)
Deekay Gears v. ACIT (SMC)( 2019) 175 DTR 267/ 198 TTJ 101 /( 2020) 77 ITR 150 (Mum) (Trib) .www.itatonline.org
S. 251 : Appeal – Commissioner (Appeals) – Powers -Once appeal is filed the said appeal cannot be withdrawn by the assessee- CIT(A) has to decide the appeal on merit- Delay of 116 days in filing the appeal before the Tribunal was condoned .[ S. 246A,250(4), 253 , 254(1)