How to Proceed with withdrawl of appeal filed with CIT(A), Income Tax

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Executive
70 Points Joined May 2025

Dear Experts,

We had filed an appeal with CIT(A) for AY 2017–18. However, the company got merged in AY 2021–22 and no longer exists. We now intend to surrender the PAN and TAN of the merged entity.

The issue is that, due to the pending appeal, we are unable to proceed with the surrender, and as per our understanding, there is no statutory provision to withdraw an appeal once filed.

What is the recommended course of action to withdraw the appeal. Are there any case laws which we can cite and withdraw the appeal. Kindly suggest.

Regards,

S Ram

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On 02 May 2025 at 10:59 Report
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Master in Accounts & high court Advocate
9025 Points Joined December 2011

To address the issue of surrendering PAN and TAN with a pending appeal, consider the following steps:

Recommended Course of Action -

*Request for Disposal of Appeal*: File a request with CIT(A) to dispose of the appeal due to the merger and non-existence of the company.

Provide documentation supporting the merger, such as the merger order and certificate of incorporation. -

 *Application for Surrender of PAN/TAN*: Once the appeal is disposed of, submit an application to the Assessing Officer (AO) for surrendering the PAN and TAN.

Include necessary documents like the merger resolution, approval letter, and original PAN card.

Application Format The application for surrendering PAN/TAN should include: -

 *Reason for Surrender*: Clearly state the reason for surrendering the PAN/TAN, citing the merger and non-existence of the company. -

*Documentation*: Attach supporting documents, such as the merger order, certificate of incorporation, and proof of no outstanding tax dues. -

 *Undertaking*: Provide an undertaking that if any government dues are found recoverable in the future, the company will deposit the same immediately along with interest.

Relevant Case Laws While there aren't specific case laws directly addressing the withdrawal of an appeal in this context, ITAT has allowed appeal withdrawal due to opting for the Direct Tax Vivad Se Vishwas Scheme (DTVSV) with a conditional clause of revival.

- *Maintain Records*: Keep accurate records of all correspondence, submissions, and documentation related to the appeal and surrender process.

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On 03 May 2025 at 22:49
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Executive
70 Points Joined May 2025

Dear sir,

Thanks for your detailed explanation.

Regards,

S Ram

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On 04 May 2025 at 09:14


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