Assessee's Voluntary Appeal Withdrawal Under Section 264 Validates Summary Dismissal by Tax Authorities

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....ITAT held that the CIT(A)'s summary dismissal of the assessee's appeal was appropriate. The assessee had voluntarily sought withdrawal of the appeal to pursue revision under Section 264, rendering merits-based adjudication unnecessary. The Tribunal found no procedural impropriety in the CIT(A)'s acceptance of the withdrawal request. The appeal lacks substantive grounds, as the assessee's own actions precluded a detailed examination of the underlying assessment order. Consequently, the ITAT upheld the CIT(A)'s decision, confirming the procedural validity of the appeal's dismissal and the assessee's alternative remedy pathway.....