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Facts
The assessee's counsel submitted before the tribunal that they had instructions not to proceed with the appeals, and therefore, the matters were not pressed. This submission was not controverted by the Ld. Departmental Representative.
Held
In light of the assessee's counsel's statement and the lack of opposition from the Ld. DR, the tribunal dismissed both appeals as withdrawn. Consequently, both appeals stand dismissed.
Key Issues
Whether the appeals should be dismissed as withdrawn based on the assessee's counsel's submission not to press the matters.
Sections Cited
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Income Tax Appellate Tribunal, DELHI BENCH “B”: NEW DELHI
Before: SHRI M BALAGANESH
O R D E R PER MADHUMITA ROY, JM Since both the matters relate to the same assessee, these are heard analogously and are being disposed of by common order.
At the time of hearing of the instant appeals the Ld. Counsel appearing for the assessee submitted before us that she has instructions not to proceed with the matter and hence the matters are not pressed. Such submissions, however, has not been controverted by the Ld. DR.
In view of the aforesaid facts and circumstances of the case, the matters are dismissed as withdrawn.
In the result, both the appeals are dismissed.