| Question And Answer | |
|---|---|
| Subject: | Procedure for Withdrawal Appeal filed to Commissioner of Income Tax (Appeals) |
| Category: | Income-Tax |
| Querist: | CA SANJAY GULKARI |
| Answered by: | Dr .K. Shivaram Senior Advocate |
| Tags: | appeal, withdrawal, withdrawal of appeal before CIT (A) |
| Date: | April 17, 2022 |
Dear Sir
I have filed appeal against the order under section 143(1) of the Income Tax Act 1961 passed by NGP-W-(4)(4) vide DIN No NA on 3/11/2021 for AY 2020-2021 to Commissioner of Income Tax (Appeals)Income Tax Department. This Appeal I have filed in addition to Rectification Request filed in favour of Income Tax Assessing Officer. But Last I have got notice from Commissioner of Income tax(Appeals) stating that I have to submit ground wise written submission , alongwith suporting documentary evidences on or before 24th April 2022,
But inbetween on 12th April 2022 I have got order against my rectification request stating therin that taking into consideration your rectification request now there is NIL tax Liability.
So for the purose for which I filed appeal to Income Tax (Appeals) has been solved through rectification request so there is no neeed to continue Appeal
I have already grant relief through rectification request. I querry is now I want to withdraw Appeal which was file in front of Income Tax(Appeals)
KIndly GUIDE ME as regards what procedure now I have to follow to withdraw appeal
Regards
CA S N Gulkari
Mobile 9822875103
eMAIL : cagulkari@gmail.com
The assessee has to file an application before the CIT(A) to withdraw the appeal . Along with the application the assessee should enclose the rectification order passed by the Assessing Officer and has to explain the reasons for withdrawal . In M.Loganathan v. ITO ( 2003) 350 ITR 373 ( Mad) (HC) ,the Court held that the assessee has no option to withdraw appeal from CIT(A) as a matter of right . Refer CIT v. Rai Bahadur Hardutroy Motilal Chamaria [1967] 66 ITR 443 (SC) . On the facts the CIT(A) may pass the order allowing the permission to withdraw the appeal .
The option is, on receipt of hearing notice of appeal, the Assessee to file an application stating that I am not pursuing the Grounds of appeal since i got rectification order.
The Assessee has no option to withdraw the appeal directly.
The option is, at the time of first Appeal hearing itself, the Assessee is required to file an application before the Appellate Authority stating that the Assessee got rectification of order and requesting the appellate authority to pass an order allowing the permission to withdraw the appeal filed.
The procedure to withdraw the appeal from CIT Appeals is well explained. Also quoting that there is no procedure to withdraw the appeal before the CIT Appeals and explaining the procedure to withdraw is very impressive.