What did the Tribunal hold?

The Tribunal noted that the Revenue had no objection to the withdrawal of the appeals. Consequently, the Tribunal dismissed both appeals as withdrawn.

The assessee filed appeals for Assessment Years 1990-91 and 1994-95. The assessee did not appear for the hearing. An application for withdrawal of the appeals was filed by the assessee.

What were the issues?

The primary issue was the assessee's request to withdraw their appeals before the Tribunal.

Dr. Prem Saran vs ACIT | ITAT Guwahati 2019

Income Tax Appellate Tribunal, GUWAHATI BENCH, “E

Before: Shri A. T. Varkey, JM & Dr. A. L. Saini, AM]

Hearing: 16.05.2019Pronounced: 16.05.2019

Per A.T.Varkey, JM Both these appeals of assessee are against the separate orders of Commissioner of Income Tax (Appeals), Guwahati-1, Guwahati dated 22.12.2017 for AY 1990-91 and 1994- 95 respectively . 2. None appeared on behalf of the assessee at the time of hearing before us. However, we note that an application for withdrawal dated 13.05.2019 is placed on file. Since Ld. DR has got no objection for withdrawal of both these appeals, we dismiss both the appeals as withdrawn. 3. In the result, both the appeals of assessee are dismissed as withdrawn.

Order pronounced in the open court. Sd/- Sd/- (Dr. A. L. Saini) (Aby. T. Varkey) Accountant Member Judicial Member

Dated : 16th May, 2019 Jd.(Sr.P.S.)

2 ITA Nos.37 & 39/Gau/2018 Dr. Prem Saran, AYs 1990-91 & 1994-95

Copy of the order forwarded to: 1. Appellant – Dr. Prem Saran, H. No. 1, Bagheswari Path, Near Bagheswari Mandir, Dilip Huzuri Path, Sorumotoria, Dispur, Guwahati- 781006. Respondent – ACIT, Circle-1, Guwahati 2 3. The CIT(A), Guwahati-1, Guwahati. 4. CIT , Guwahati 5. DR, ITAT, Guwahati Bench, Guwahati

/True Copy, By order,

Assistant Registrar

DR. PREM SARAN,GUWAHATI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI

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