https://www.taxtmi.com/caselaws?id=9257 An assessee who has filed a tax appeal cannot unilaterally withdraw it to prevent the appellate authority from deciding the matter on merits, because statutory jurisdiction cannot be conferred by consent and there is no estoppel against a statute. The Tribunal therefore lacked jurisdiction to permit withdrawal of the appeal or to dismiss it for non-prosecution, and that order was invalid. Delay in seeking restoration or in approaching writ court did not bar relief where the interval was explained by the managing director's serious illness and the medical material was accepted. The impugned order was quashed and the appeal was directed to be heard on merits. en-us Fri, 26 Apr 1974 00:00:00 +0530 Sat, 20 Jun 2009 16:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9257 An assessee who has filed a tax appeal cannot unilaterally withdraw it to prevent the appellate authority from deciding the matter on merits, because statutory jurisdiction cannot be conferred by consent and there is no estoppel against a statute. The Tribunal therefore lacked jurisdiction to permit withdrawal of the appeal or to dismiss it for non-prosecution, and that order was invalid. Delay in seeking restoration or in approaching writ court did not bar relief where the interval was explained by the managing director's serious illness and the medical material was accepted. The impugned order was quashed and the appeal was directed to be heard on merits. Case-Laws Income Tax Fri, 26 Apr 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9257