Appeal

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aarti (Querist)
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21 December 2009 hey please tell me that whether an assessee can withdraw a particular ground of appeal and not the whole appeal?
an assessee wants to file application u/sec 264 for that particular ground which he wants to withdraw?

CA SURENDRA KUMAR RAKHECHA

CA SURENDRA KUMAR RAKHECHA (Expert)
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21 December 2009 1. At the time of making appeal; you can choose only such matters on which you have confidence.

2. If you have made appeal to cover all the grounds so far but now you feel that particular ground is week for fight; you need not withdraw the matter. You put what is available to you. The same will not be considered positively by the appeallant authority.

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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21 December 2009 An assessee having once filed an appeal cannot withdraw it. If the assessee does not want to argue the case, he can choose either of the three options given below.
1) Do not appear at the time of hearing. CIT(Appeals) will dispose the appeal on merits.
2) The assessee can sent a communication in reply to the appeal posting notice that the appeal may be disposed off on merits.
3)As Mr.Surendra rightly said, when a ground is taken up for consideration the appellant can take a plea that he is not pressing the ground resulting the dismissal of that ground by the CIT(Appeals).

Coming to the second part of the querry, the assessee cannot move a revision petition before the Commissioner of Income tax while appeal is alive before the CIT (Appeals).

aarti

aarti (Querist)
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22 December 2009 Thank you very much sir.

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