An appeal before the first appellate authority cannot be withdrawn as the Income-tax Act, 1961 has provided the power to enhance assessment. The assessee may file their submission stating they aren’t pressing the grounds and the Appellate Authority shall pass an order dismissing the all the grounds/appeal of the assessee. Refer CIT v. Premkumar Arjundas Luthra ( HUF) ( 2016) 240 Taxman 133/ ( 2017) 297 CTR 614 ( Bom) ( HC) , the Court held that CIT(A) cannot dismiss the appeal on account of non -prosecution . In Deekay Gears v .ACIT (ITA No. 2366 /Mum/ 2018 dt 16 -1 2019 ( AY. 2009 10 ), the appeal was withdrawn and thereafter the matter was challenged before the Tribunal . The Tribunal admitted the appeal and set aside the matter to the file of CIT(A) to decide on merits . . If the portal is open the assesee can make an application stating the reasons for withdrawal . The CIT(A) may pass the order accordingly .