In the Course of hearing before CIT(A) the \u00a0assessee filed an application for withdrawal .CIT(A) dismissed the appeal as withdrawn. The assessee filed an appeal before the Appellate Tribunal stating that \u00a0the withdrawal was\u00a0 without knowing the merit of the case and consequences . \u00a0It was also contended that the CIT(A) is incompetent to dismiss the appeal in limine \u00a0without deciding on merits . Appellate Tribunal following the jurisdictional High Court in CIT v.Premkumar Arjundas Luthra ( HUF) ( 2017) 297 CTR 614 ( Bom) (HC) allowed the appeal of the assessee and set aside the matter to CIT(A) to decide on merit . \u00a0Cases referred, CIT v. Raj Bahadur Hardutroy Motilal Chamaria ( 1967) 66 ITR 443( SC), \u00a0M. Loganathan v. ITO ( 2013) 350 ITR 373 ( Mad) (HC). \u00a0Tribunal also condoned the delay of 116 days in filing the appeal before the Appellate Tribunal .( ITNo. 2366 \/M\/2018 dt 16-01-2019 (AY. 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 251 : Appeal – Commissioner (Appeals) \u2013 Powers -Once appeal is filed the said appeal cannot be withdrawn by the assessee- CIT(A) has to decide the appeal on merit- Delay of 116 days in filing the appeal before the Tribunal was condoned .[ S. 246A,250(4), 253 , 254(1)<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3766","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-YK","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3766","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=3766"}],"version-history":[{"count":4,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3766\/revisions"}],"predecessor-version":[{"id":10018,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3766\/revisions\/10018"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3766"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3766"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3766"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}