In case the appeal withdraw before passing any order the appeal liable to be dismissed

Last updated: 09 February 2012

Court :
INCOME TAX APPELLATE TRIBUNAL

Brief :
When the appeal was called for hearing, a letter dated 27.1.2012 signed by the assessee was placed before us, wherein the assessee sought permission to withdraw the appeal. It is mentioned in the letter received on 27.1.2012 as under: “I request withdrawal of my appeal no.1980/Del./2011. Reason for withdrawal. I had appealed against orders of the CIT,Delhi-XIV, invoking Sec. 263 of the IT Act and ordering a Fresh Assessment by the AO under Sec.143 of the IT Act. I had done so to avoid any further harassment. However, since the AO had to complete his assessment before 31 Dec.,2011,I had compulsorily to get the assessment done and DID PRESENT myself before him as desired by him. The Assessment has since been completed. Consequently,there is no purpose for me to pursue my grievance before your honour since what I wanted to avoid had clearly been done and completed now. The Appeal may kindly be withdrawn.”

Citation :
Col. G.S.Guj ral (Retd.),C-260,Defence Colony(First Floor),New Delhi(Appellant) V/s Commissioner of Income-tax, Delhi-XIV New Delhi.(Respondent )