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Query asked by JAYEETA GHOSHAL on April 8, 2021

Re: VSV

WHICH DEPARTMENT WILL PROVIDE THE PROOF OF WITHDRAWL, IN THE ERA OF FACELESS TRANSACTION I AM UNABLE TO WITHDRAWN THAT . PLEASE GUIDE

Please refer CBDT Circular No. 9   dt  22-4 ,2020 ,  Q  No. 43 and answer given by the CBDT .   For matters before the ITAT & CIT(A) there is no requirement to submit a proof of withdrawal. It is only after getting certificate from the designated authority , the assessee has to intimate to the CIT(A), if the appeal is pending before CIT (A) . If the appeal is pending before the ITAT the assessee has to intimate to the  Registrar of ITAT giving details of ITA No and Bench . The Tribunal will pass the consequential order . The assessee may file a letter to the Office of the CIT (A) where the appeal was filed  giving the reference of acknowledgement of filing of the appeal and  application for withdrawal of appeal .   The assessee may also contact the Designated Authority  for further guidance if any required

  


 

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