N K CONSTRUCTION COMPANY,MUZAFFARNAGAR vs. ACIT, CIRCLE- 2, MUZAFFARNAGAR

I have heard both the sides and perused the relevant material on record. It is amply borne out from the impugned order that the assessee requested the ld. CIT(A), vide a letter dated 27.9.2017, seeking permission to withdraw the appeal. Acceding to such request, the ld. CIT(A) dismissed the appeal as withdrawn. Once the assessee has withdrawn the appeal before the ld. first appellate authority and allowed the controversy to settle, now he cannot rake up the same issue once again before the Tribunal. Since the issue again raised before the Tribunal does not arise out of the impugned order, the same cannot be allowed to be agitated. I am therefore, not inclined to entertain the appeal on merits, which was not pressed or withdrawn before the learned CIT(A).

In the result, the appeal is dismissed.