|Question And Answer|
|Subject:||Section 264 vs CIT(A)|
|Answered by:||Research Team|
|Tags:||appeal, Revision, withdrawn|
|Date:||March 19, 2023|
If the assessee has filed an appeal before CIT. But now assessee has to file application for revision of order under section 264. Can assessee can do so?
As withdrawal of appeal is not allowed and as per section 264(4) assessee cannot file application for revision of order if his appeal is pending before CIT(A)
In S. Ravinder v. CIT (2021) 282 Taxman 205/ 203 DTR 322/ 321 CTR 346 (Telangana)(HC) the Court held that when CIT ( A) dismissed the appeal on the ground that the admitted tax was not paid . Rejection of revision application was held to be not justified Matter was remanded to CIT to decide on merit . On the facts the assessee can make an application for withdrawal of appeal before CIT(A) and the Revision application can be made enclosing the copy of application for withdrawal of appeal made before the CIT(A). Generally the CIT(A) allows the appeal to be withdrawn . In case the CIT(A) does not allow the appeal to be withdrawn the assessee may have to file writ before the High Court for not granting the permission to withdraw the appeal .
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