2017 (1) TMI 1324

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ts of the case are that the assessee is a wholesale dealer in consumer products and delivers goods to the customers in the market. For AY 2008-09 the return of income was filed on 03.10.2008 declaring the total income of Rs. 25,95,554/- and the same was duly processed u/s. 143(1) of the Act. Subsequently, it was selected for scrutiny through CASS and after following the procedure established under law the AO assessed the income at Rs. 2,93,796/- and in that process he made certain additions. Aggrieved by the additions, the assessee preferred appeal before the Ld. CIT(A). When the hearing was in progress in such an appeal on 29.05.2012 the AR of the assessee presented a letter paying to permit the assessee to withdraw the appeal. Since the a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eing a creature of statute is duty bound to adjudicate the just tax liability of the assessee and unlike the High Court the statutory body cannot have any jurisdiction to dismiss the matter for default or to permit the withdrawals and thereby withdrawing from the process of adjudication of the just tax. However, the Ld. DR submits that since the assessee himself asked for the withdrawal of the appeal it does not lie in the mouth of the assessee to say that the order of the Ld. CIT(A) allowing withdrawal of the appeal was without jurisdiction. The Ld. DR also resisted the prayer for condonation of the delay. 5. Basing on these facts the points that arise for our consideration are - (i) Whether there is any justification on the part of the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....orities cannot take a pedantic view while dealing with this sort of matters. While respectfully following the ratio of the above decision, we hold that it is a fit case to condone the delay and to receive the appeal for consideration on merits. Point no. 1is answered in favour of the assessee. POINT No. 2 7. In so far as the facts leading to the dismissal of the appeal by the Ld. CIT(A) are concerned absolutely there is no dispute. The assessee does not deny to have filed a letter dated 29.05.2012 by his AR seeking permission to withdraw the appeal. However, now it is the contention of the assessee that such withdrawal letter was presented on the mistaken advice of the counsel. 8. It is the argument of the Ld. AR of the assessee that the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....risdiction of the Appellate Tribunal. It is a well-established principle of law that jurisdiction cannot be conferred by consent of parties. If, under the Income-tax Act, the Tribunal had to dispose of the appeal on merits and had no power to allow withdrawal of the appeal on the prayer of the company, in my view, it is no argument that such withdrawal having been allowed on the prayer of the company itself the order of the Tribunal, though invalid, will have to be upheld as valid. There is no estoppel against a statute and an order which is invalid on the ground of want of jurisdiction cannot become valid by consent. In my opinion, the company is not precluded from challenging the jurisdiction of the Tribunal in allowing it to withdraw the....