CIT(A) Erred in Dismissing Assessee-Company's Appeal as Withdrawn; Law Prohibits Withdrawal of Filed Appeals.

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Full Text of the Document

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....No justification for CIT(A) to dismiss the appeal of assessee-company as withdrawn because it is well settled Law that assessee-company having once filed an appeal cannot withdraw it. Assessee-company under such circumstances was fully justified for filing appeal before the Tribunal.....