Question And Answer
Subject: Withdrawal of appeal filed before CIT(Appeals)
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Date: February 20, 2023
Query asked by NAGESH HEGDE

I had filed a return of income tax u/s 139(1).The AO(CPC) did not allow certain deductionswhich resulted in demand as per the intimaution under section143(1).Thereafter assessee moved an application for rectification u/s 154.The rectification application was rejected.Thereafter assessee filed an appeal before the CIT(Appeals) and also applied for rectification again.

Appllication for rectification given second time is accepted by the AO(CPC) and it is in favour of the assessee

My Query: Is it possible to withdraw the appeal before the CIT(Appeals)  And How to do  the process  online

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An appeal filed before the CIT(A) cannot be withdrawn as a matter of right as the Income-tax Act,1961 (Act) has conferred upon the CIT(A) the power of enhancement of additions. It is the discretion of the CIT(A) to allow permission to withdraw the appeal . Where the assessee seeks to withdraw appeal , he has to file an application . It is only when an order is passed on such application accepting the withdrawal , the appeal will stand effectively with drawn . Refer Loganatan (M) v.ITO ( 2013) 350 ITR 373 ( Mad)( HC) , CIT v. Rai Bhadur Hardutroy Mootilal Chamaria ( 1967) 66 ITR 443 ( SC) , Yogendra Prasad Santosh Kumar v. CIT ( 2014) 44 taxmann .com 299 ( All)( HC)
While making application for withdrawal the assessee can attach a copy of the Order of the AO(CPC) passed under section 154 of the Act.

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