- (1.) This appeal is instituted by the Revenue against the order of the CIT(A) for the asst. yr. 1984-85 on the following grounds : 1. That, on the facts and in the circumstances of the case, the learned CIT(A)-VI, Calcutta, did not have jurisdiction to pass the order under s. 154. 2. That, on the facts and in the circumstances of the case, the learned CIT(A)-VI, Calcutta, there could be no apparent mistake for rectification under s. 154.
(2.) In brief, the facts of the case are that in this case the original assessment was finalised under s. 143(3) by the AO on 11th March, 1988, on a total income of Rs. 18,33,260 as against the returned income of Rs. 83,150. The assessee filed appeal before the CIT(A) and disputed all the additions in the grounds. When the appeal was fixed for hearing the assessee in response to the notice of hearing, addressed a letter dt. 18th March, 1989, to the CIT(A) stating therein that as per guidelines of the CBDT the assessee has filed revised return and has paid tax in order to settle the dispute in assessment and is awaiting order of the CIT(A) accepting the settlement of tax liability. The assessee also requested the CIT(A) in that letter to adjourn the hearing on the ground that once the order of the CIT is received the assessee may consider to withdraw the appeal. The CIT(A) observed that vide petition dt. 27th December, 1988, filed before the CIT for settlement of tax liability, the assessee has declared Rs. 4,25,000 as additional income for the asst. yr. 1984-85 and Rs. 1,97,500 for the asst. yr. 1983-84 and has paid additional tax thereon and passed the following order on 21st March, 1989 : In view of these facts and the appellants request to withdraw the appeal by letter dated March, 1989, the appeal is dismissed.
(3.) Thus, the CIT(A) dismissed the appeal as according to him, the assessee has requested to withdraw the appeal.;