Advisory on appeal withdrawal with respect to waiver scheme: When Withdrawal application (APL 01W) for appeal is filed before issuance of final acknowledgment (APL 02) by the appellate authority, then the system automatically withdraws the appeal application (APL 01). However, if withdrawal application is filed after issuance of final acknowledgment, then the withdrawal of such appeal is subjected to the approval of the appellate authority. Once the appellate authority approves the withdrawal application, the status of the Appeal application changes from “Appeal submitted” to “Appeal withdrawn”.
— While filing Waiver application or in the already filed waiver application, taxpayers need to upload the screenshot of the appeal case folder showing status as “Appeal withdrawn”.