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TMI Blog2014 (9) TMI 926X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee were also entitled to some rights and interest in the property and their rights or interests could have been affected by permitting one of the legal heirs of the deceased assessee to withdraw the appeals. - Matter remanded back - Decided in favour of assessee. X X X X Extracts X X X X X X X X Extracts X X X X ..... and the AO made addition of ₹ 90,000/- on account of unexplained investment u/s. 69 of the IT Act. Both the assessment orders were framed on 04.03.2014.The assessee's legal heir Abhishek Kushwaha preferred appeal before the ld. CIT(A), challenging the assessment order to be null and void and additions on merit. However, Shri Abhishek Kushwah, legal heir of the assessee filed a letter before the ld. CIT(A) seeking withdrawal of both the appeals. The ld. CIT(A), accordingly, dismissed both the appeals as withdrawn. 4. I have considered the rival submissions and perused the findings of the authorities below. The ld. Counsel for the assessee referred to copy of the Will of the deceased assessee to say that the assessee has left three le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssing the appeals as withdrawn should have decided the appeals on merits. The ld. DR justified the dismissal of appeals on withdrawal made by one of the legal heirs of the deceased assessee. On going through the submissions of the parties in the light of the facts and case laws cited above, I am of the view that the ld. CIT(A) should not have allowed Shri Abhishek Kushwaha to withdraw the appeals. Above decisions clearly support the case of the assessee that once the appeal is filed before the ld. CIT(A), it cannot be withdrawn by the assessee. I may also rely upon the decision of Hon'ble Rajasthan High Court in the case of CIT vs. Smt. Pushpa Devi, 250 ITR 495, in which it was held - "Held, (i) that the action of the Income-tax Officer in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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