How to Proceed with withdrawl of appeal filed with CIT(A)

[Ramanathan Seshan]

Dear Experts,

We had filed an appeal with CIT(A) for AY 2017–18. However, the company got merged in AY 2021–22 and no longer exists. We now intend to surrender the PAN and TAN of the merged entity.

The issue is that, due to the pending appeal, we are unable to proceed with the surrender, and as per our understanding, there is no statutory provision to withdraw an appeal once filed.

What is the recommended course of action to withdraw the appeal. Are there any case laws which we can cite and withdraw the appeal. Kindly suggest.

Regards,

S Ram

AI Summary

Merger Triggers Complex Tax Appeal Withdrawal and PAN/TAN Surrender Process for Assessment Year 2017-18 A company merged in AY 2021-22 seeks to withdraw an appeal filed with CIT(A) for AY 2017-18 and surrender its PAN and TAN. The merger complicates the appeal process, and the company seeks guidance on withdrawing the appeal and surrendering tax identification numbers. The recommended approach involves filing final tax returns, submitting surrender applications through official portals, and ensuring all tax liabilities are settled before completing the process.