Withdrawal of Appeal cannot be denied except when appellant obtained some advantage which he seeks to retain

M/s Sainath Enterprises Vs. ACIT (ITAT Mumbai) (Third Member) This reference under Section 255(4) of the Income Tax Act, 1961, arises the difference which arises in the opinion of two Hon’ble Members with the above appeals. 2. This reference has been put up before me on the questions, which do not arise for determination. It is undisputed that the assessee prayed for withdrawal of the appeal filed by him, which was declined by the learned Accountant Member on the ground that it should be listed together with the appeal filed by the department. I do not find this to be a cogent reason for...