Facts
During the hearing, the Ld. Counsel representing the assessee informed the Tribunal that they had received instructions not to pursue the matter further. The counsel requested that the appeal be withdrawn.
Held
Based on the assessee's counsel's submission not to proceed with the matter, the Tribunal dismissed the appeal as withdrawn. The order was pronounced in open court.
Key Issues
The primary issue was whether the assessee wished to continue with the appeal, which was resolved by their counsel's submission to withdraw it.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “E” BENCH, DELHI
Before: MS. MADHUMITA ROY & SMT. RENU JAUHRI
At the time of hearing of the matter, the Ld. Counsel appearing for the assessee submitted before us that he has instruction not to proceed with the matter. Hence, the appeal is dismissed as withdrawn.
The appeal of the assessee is dismissed as withdrawn.
Order pronounced in the open court on 12.12.2024