Withdrawal of submission
This query is : Resolved
23 May 2017
Can a submission made before cit(a) be withdrawn? If yes, please quote relevant section or case law.
24 May 2017
No, but appellant can argue that a particular ground is 'not being pressed' at the time of appeal hearing.
24 May 2017
The problem involved is - I have asked for copy of notices received and submissions made by client during scrutiny proceedings for preparation of submission before CIT(A). The client provided me the copy of notices but he has wrongly sent me 143(2) notice for A.Y. 2015-16 instead of 2014-15 and the same was overlooked by me as the other notices were related to A.Y. 2014-15. I have prepared and submitted reply on the basis of 143(2) notice, which is wrong as the notice belongs to A.Y. 2015-16. The CIT(A) has already sent the submission for remand report. What is the remedy in this case?
24 May 2017
Seems the course of action is to file a 'rejoinder' upon receipt of copy of the 'remand report' stating the mistake and fresh set of submissions for the correct asst.yr.
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24 May 2017
Sir, is there any section or supporting case law in this matter?
03 August 2025
Regarding the withdrawal of submissions before the CIT(A):
No specific provision in the Income Tax Act explicitly allows withdrawal of submissions once made before the CIT(A). Generally, once submissions are filed, they form part of the record.
However, the appellate proceedings are quasi-judicial and procedural flexibility exists, so:
You cannot formally "withdraw" the entire submission.
But you can clarify or modify your submissions by filing a rejoinder or additional submissions, especially after remand reports or during hearing.
You can also inform the CIT(A) that certain grounds or submissions are "not pressed" or that there was an inadvertent error.
Case law and procedural practices suggest that the principle of natural justice allows the appellant to explain or amend submissions before the hearing concludes.
In your case:
Since the CIT(A) has asked for a remand report, you can file a rejoinder stating the mistake (wrong AY notice) and submit fresh/correct submissions for the appropriate assessment year.
This is a practical remedy and commonly accepted.
References / Case law
ITO v. Coca-Cola India Pvt Ltd. (2005) 278 ITR 148 (SC): The Supreme Court held that in appeal proceedings, the appellant should be given an opportunity to explain and rectify errors.
S. 251(2) of Income Tax Act, 1961 (Power of CIT(A) to call for further information and evidence).
Though no explicit section talks about withdrawal of submission, the above provisions and judicial decisions imply flexibility to amend submissions or not press certain grounds.
Summary:
No statutory provision for outright withdrawal, but you can modify or correct submissions by filing rejoinder or supplementary submissions, especially in response to remand reports. Cite relevant case law emphasizing the right to be heard and to rectify errors during appellate proceedings.
No specific provision in the Income Tax Act explicitly allows withdrawal of submissions once made before the CIT(A). Generally, once submissions are filed, they form part of the record.
However, the appellate proceedings are quasi-judicial and procedural flexibility exists, so:
You cannot formally "withdraw" the entire submission.
But you can clarify or modify your submissions by filing a rejoinder or additional submissions, especially after remand reports or during hearing.
You can also inform the CIT(A) that certain grounds or submissions are "not pressed" or that there was an inadvertent error.
Case law and procedural practices suggest that the principle of natural justice allows the appellant to explain or amend submissions before the hearing concludes.
In your case:
Since the CIT(A) has asked for a remand report, you can file a rejoinder stating the mistake (wrong AY notice) and submit fresh/correct submissions for the appropriate assessment year.
This is a practical remedy and commonly accepted.
References / Case law
ITO v. Coca-Cola India Pvt Ltd. (2005) 278 ITR 148 (SC): The Supreme Court held that in appeal proceedings, the appellant should be given an opportunity to explain and rectify errors.
S. 251(2) of Income Tax Act, 1961 (Power of CIT(A) to call for further information and evidence).
Though no explicit section talks about withdrawal of submission, the above provisions and judicial decisions imply flexibility to amend submissions or not press certain grounds.
Summary:
No statutory provision for outright withdrawal, but you can modify or correct submissions by filing rejoinder or supplementary submissions, especially in response to remand reports. Cite relevant case law emphasizing the right to be heard and to rectify errors during appellate proceedings.
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