An assessee’s appeals were dismissed after a withdrawal request was filed.
Issue
What is the procedural outcome when a taxpayer files a formal application to withdraw their own pending appeals before the Income Tax Appellate Tribunal (ITAT)?
Facts
- The assessee, Shri Baljit Singh Sidhu, had filed three appeals before the ITAT, Chandigarh Bench, against orders of the Commissioner of Income-tax (Appeals) for the Assessment Year 2012-13.
- During the hearing, the assessee’s counsel submitted a written application explicitly stating that the assessee wished to withdraw all three appeals.
- The representative for the Revenue Department did not raise any objection to this request for withdrawal.
Decision
The Tribunal accepted the assessee’s request and passed a procedural order.
- The Bench formally accepted the request of the assessee for the withdrawal of their appeals.
- Consequently, all three appeals that had been filed by the assessee were dismissed as withdrawn.
Key Takeways
- A Taxpayer Has the Right to Withdraw an Appeal: An appellant (the person who files an appeal) has the procedural right to withdraw their appeal at any stage before the final judgment is delivered.
- Withdrawal Leads to Dismissal: The standard legal consequence of a withdrawal request is that the appeal is “dismissed as withdrawn.” This brings the appellate proceeding to an end.
- The Lower Authority’s Order Becomes Final: When an appeal is dismissed as withdrawn, the order that was being challenged in that appeal (in this case, the order of the CIT(A)) becomes the final and binding order in the matter.
- No Objection Facilitates the Process: The withdrawal process is generally straightforward and is expedited when the opposing party (the respondent, in this case, the Revenue) does not raise any objection to the withdrawal.
Source :- Judgement