Withdrawal of appeal

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Mohan

Mohan (Querist)
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30 March 2010 Can appeal before any authority be withdrawn, what is the procedure?

Thanks

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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30 March 2010 An appellant cannot withdraw an appeal filed before an income tax appellate authority. He has two options viz.,
1) Non appearance at the time of appeal hearing.
2) Can appear and argue that the grounds raised are not being pressed.

Mohan

Mohan (Querist)
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30 March 2010 Ok,but would non-appearance amount to any penalty proceeding? I guess there is no provision to that effect. What do you mean by 'grounds raised are not being pressed'?

Thanks a lot for your reply.

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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30 March 2010 Non appearance does not attract penalty proceedings. Look at the appeal form. There are two mandatory requirements. One is "statement of facts" based on which the lower authorities has framed the order which you prefer to be appealed. The other is "grounds of appeal", the reasons on which you believe that the lower authorities order is prejudicial to you.
Now at the time of appeal, you are not arguing the said grounds of appeal which in legal terms is called " the grounds are not being pressed".

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