Assessee cannot seek restoration of Appeal withdrawn on advise of her Advocate without submitting Advocates letter

Relevant Extract of the Judgment 3. The grievance of the petitioner is that the Tribunal ought to have exercised its powers under Section 254(2) of the Act and withdrawn / recalled its order dated 7 th May, 2010. This would have been in the interest of justice, as the petitioner has acted on advise of the Advocate to withdraw its appeal. It is submitted that no litigant should suffer on account of its Advocate’s mistake. In support reliance was placed on two decisions of the Calcutta High Court in Binaguri Tea Company Pvt. Ltd. vs. Deputy Commissioner of Income Tax [2016]389 ITR 648] and...