PROGRESSIVE CONSTRUCTION COMPANY,BALLIA vs. DY. CIT, CIRCLE - 02, VARANASI

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ITA 88/VNS/2020Status: DisposedITAT Varanasi08 February 2023AY 2015-20164 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that an appeal withdrawn by the assessee before the CIT(A) cannot be challenged before the ITAT. The assessee cannot agitate grievances against an order passed with their consent and request.

What were the facts?

The assessee's appeal before the ITAT was dismissed ex-parte as the assessee did not appear. The assessee had previously withdrawn their appeal before the CIT(A).

What were the issues?

Whether an appeal withdrawn by the assessee before the lower appellate authority is maintainable before the higher appellate tribunal.

AI-generated summary — verify with the full judgment below

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Income Tax Appellate Tribunal, VARANASI CIRCUIT BENCH, VARANASI

Before: SHRI. VIJAY PAL RAO & SHRI RAMIT KOCHAR

For Respondent: Shri. A. K. Singh, D.R

This appeal by the assessee is directed against the order dated 28.11.2018 of the ld. CIT(A), Varanasi for Assessment Year 2015-16.

2.

None has appeared on behalf of the assessee when this appeal was called for hearing nor any application for adjournment has been filed, despite the fact that on the last date of hearing, the assessee sought adjournment and the hearing was adjourned for today. Accordingly, the Bench proposes to hear and dispose of this appeal ex-parte.

3.

As per the directions of Bench dated 25.8.2022, the ld. d. R. has filed the copy of the order of the ld. CIT(A) dated 28.11.2018 along with copy of the Power of Attorney in favour of Shri. S.S. Srivastava, C.A., filed before the ld. CIT(A).

4.

At the outset, we noted that the ld. CIT(A) vide impugned order has dismissed the appeal of the assessee as withdrawn. For ready reference, the order of the ld. CIT(A) is scanned and reproduced, as under:

5.

It is evident from the impugned order of the ld. CIT(A) that in response to the notice issued by the ld. CIT(A), one Shri S.

S. Srivastava, C.A. appeared and requested for withdrawal of the appeal filed by the assessee, which was allowed by the ld. CIT(A) and consequently the appeal of the assessee was dismissed being withdrawn. The assessee has produced no record to controvert this fact of withdrawal of the appeal before the ld. CIT(A). The ld. D.R. has submitted that once the assessee has withdrawn the appeal filed before the ld. CIT(A), it is not permitted to file the present appeal. In support of his contention, the ld. D.R. has relied upon the judgment of the Hon'ble Punjab & Haryana High Court in the case of Kanshi Ram Wadhwa vs. CIT, 138 ITR 830 (P&H).

6.

Accordingly, when the assessee has withdrawn the appeal filed before the ld. CIT(A), the same cannot be challenged before this Tribunal, as the assessee cannot agitate any grievance against the said order, which was passed with the consent and specific request of the assessee. If the assessee consequently realised that the appeal was wrongly withdrawn, then the assessee could have approached the same authority and not by challenging the said order in appeal. Hence, the present appeal filed by the assessee is not maintainable and liable to be dismissed. We order accordingly.

7.

In the result, the appeal of the assessee is dismissed. Order is pronounced in the open Court on conclusion of the hearing on 08/02/2023.

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