Facts
During the hearing, the Ld. Counsel representing the assessee informed the Tribunal that they had explicit instructions from their client not to proceed with the appeal.
Held
Based on the submission from the assessee's counsel, the Income Tax Appellate Tribunal decided to dismiss the appeal as withdrawn, thereby concluding the matter.
Key Issues
Whether the appeal should be dismissed as withdrawn based on the assessee's counsel's instructions not to proceed with the matter.
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 Hence, the appeal is dismissed as withdrawn.
The appeal of the assessee is dismissed as withdrawn.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 11.12.2024