| Question And Answer | |
|---|---|
| Subject: | withdrwal of appeal |
| Category: | Income-Tax |
| Querist: | sonika Beniwal |
| Answered by: | Advocate Shashi Ashok Bekal |
| Tags: | withdrawal of appeal |
| Date: | February 20, 2023 |
How to withdraw a appeal . I have got signed letter from client . How to submit application online ? or do i have to go to department ?
any help is highly appreciated .
Thanku in advance
An appeal filed before the CIT(A) cannot be withdrawn as a matter of right as the Income-tax Act,1961 (Act) has conferred upon the CIT(A) the power of enhancement of additions.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) ,
online portal upload the application for withdrawal, by giving reasons
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