What did the Tribunal hold?

The Tribunal held that once an appeal is withdrawn before the first appellate authority, the assessee cannot re-agitate the same issue before the Tribunal. The appeal was not entertained on merits.

The assessee had filed an appeal before the CIT(A) for assessment year 2013-14. The assessee subsequently requested to withdraw the appeal before the CIT(A). The CIT(A) dismissed the appeal as withdrawn.

What were the issues?

Whether an assessee can re-agitate an issue before the Tribunal after withdrawing the appeal before the CIT(A).

N K Construction Company… vs ACIT | ITAT Delhi 2018

Income Tax Appellate Tribunal, DELHI BENCHES: “SMC”: NEW DELHI

Before: SHRI R.S. SYAL

Hearing: 21.06.2018Pronounced: 22.06.2018

ORDER PER R.S. SYAL, VP: This appeal by the assessee is directed against the order passed by the learned CIT(A)- Muzaffarnagar on 29.9.2017 in relation to assessment year 2013-14.

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 CIT(A) dismissed the appeal as withdrawn. Once the assessee has withdrawn the appeal before the ld.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 I am therefore, not inclined to entertain the appeal on merits, which was not pressed or withdrawn before the learned CIT(A).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.

The order pronounced in the open court on 22nd June, 2018.

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

What did the Tribunal hold?

What were the facts?

What were the issues?

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