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Income Tax Appellate Tribunal, DELHI BENCH: ‘F’, NEW DELHI
Before: SHRI ANIL CHATURVEDI & SHRI NARENDER KUMAR CHOUDHRY
ORDER PER BENCH: This is a group of six appeals, filed by the same assessee for assessment years 2010-11 to 2015-16.
The ground raised by the assessee in assessment year 2010- 11 in is as under:
“1. That on facts and in law in the absence of recovery of any incriminating material during the course of search against the assessee the order of assessment dated 26th December 2017 passed by AO u/s. 153A is bad in law and void ab-initio.
2. That on facts and in law the CIT(A) has erred in observing/holding that “the AO is advised to take necessary action in the case of appellant in all the years under consideration with respect to loan/deposit taken from M/s. Spaze Towers Pvt. Ltd. in cash and thus otherwise that by specified modes as per provisions of the Act.”
Similar grounds have been raised by the assessee in all other years also.
Before us, the learned authorized representative has filed a letter dated 12.03.2022, praying that the assessee wants to withdraw all the aforesaid appeals as the issue raised in these appeals has been rendered academic.
Learned Departmental Representative has no objection to the aforesaid request of the assessee. We, therefore, dismiss the appeals of the assessee as being withdrawn.
In the result, all the appeals are dismissed as withdrawn.