https://www.taxtmi.com/caselaws?id=444787 ITAT Kolkata upheld CIT(A)'s decision to dismiss assessee's appeal after accepting withdrawal application. Assessee sought to withdraw appeal to pursue alternative remedy under Section 264 before CIT(E) regarding denial of exemption under Section 11. ITAT held CIT(A) acted within legal powers under Section 250, as Section 264(4)(b) requires pending appeal withdrawal before initiating revision proceedings. CIT(A) properly facilitated assessee's conscious choice for alternative remedy without adjudicating merits. Appeal dismissed. en-us Mon, 21 Aug 2023 00:00:00 +0530 Mon, 23 Oct 2023 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444787 ITAT Kolkata upheld CIT(A)'s decision to dismiss assessee's appeal after accepting withdrawal application. Assessee sought to withdraw appeal to pursue alternative remedy under Section 264 before CIT(E) regarding denial of exemption under Section 11. ITAT held CIT(A) acted within legal powers under Section 250, as Section 264(4)(b) requires pending appeal withdrawal before initiating revision proceedings. CIT(A) properly facilitated assessee's conscious choice for alternative remedy without adjudicating merits. Appeal dismissed. Case-Laws Income Tax Mon, 21 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444787