CIT(A) cannot permit an assessee to withdraw an appeal or dismiss it in limine

Ms Deekay Gears Vs ACIT (ITAT Mumbai)

Undisputedly, in the course of proceedings before the first appellate authority the assessee had filed letter dated 19^thSeptember 2017, seeking withdrawal of the appeal. Taking note of the said letter, learned Commissioner (Appeals) dismissed assessee’s appeal in limine without deciding it on merit. Therefore, the issue which arises for consideration before me is, whether as per the provisions of section 251 of the Act, learned Commissioner (Appeals) can permit withdrawal of

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