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    <title>1996 (11) TMI 106 - ITAT DELHI-D</title>
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    <description>A voluntary withdrawal of an appeal may be permitted where the assessee, through counsel, confirms in writing that the request is made with full knowledge of its consequences, including implications for penalty proceedings under section 271(1)(c). Here, the Tribunal sought clarification because the related quantum matter had been decided ex parte and no recall was intended. After rehearing the matter in the interest of justice and satisfying itself that the withdrawal was informed and deliberate, the Tribunal allowed the withdrawal application and dismissed the appeal.</description>
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      <title>1996 (11) TMI 106 - ITAT DELHI-D</title>
      <link>https://www.taxtmi.com/caselaws?id=64510</link>
      <description>A voluntary withdrawal of an appeal may be permitted where the assessee, through counsel, confirms in writing that the request is made with full knowledge of its consequences, including implications for penalty proceedings under section 271(1)(c). Here, the Tribunal sought clarification because the related quantum matter had been decided ex parte and no recall was intended. After rehearing the matter in the interest of justice and satisfying itself that the withdrawal was informed and deliberate, the Tribunal allowed the withdrawal application and dismissed the appeal.</description>
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