https://www.taxtmi.com/caselaws?id=771948 ITAT Pune dismissed the appeal filed by the assessee challenging CIT(A)'s summary dismissal of their appeal against assessment order u/s. 147 r.w.s. 144. The assessee had voluntarily requested withdrawal of their appeal before CIT(A) to pursue revision remedy u/s. 264. ITAT held that once assessee itself applied for withdrawal, CIT(A) was justified in accepting the withdrawal request rather than deciding on merits. The tribunal found no merit in assessee's grievance that CIT(A) should have decided the matter on merits instead of allowing withdrawal. en-us Thu, 29 May 2025 00:00:00 +0530 Mon, 02 Jun 2025 08:34:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771948 ITAT Pune dismissed the appeal filed by the assessee challenging CIT(A)'s summary dismissal of their appeal against assessment order u/s. 147 r.w.s. 144. The assessee had voluntarily requested withdrawal of their appeal before CIT(A) to pursue revision remedy u/s. 264. ITAT held that once assessee itself applied for withdrawal, CIT(A) was justified in accepting the withdrawal request rather than deciding on merits. The tribunal found no merit in assessee's grievance that CIT(A) should have decided the matter on merits instead of allowing withdrawal. Case-Laws Income Tax Thu, 29 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771948