Loading judgment…
Facts
The appeals before the Income Tax Appellate Tribunal involved the same assessee. During the hearing, the assessee's counsel stated that they had instructions not to proceed with the matters and did not wish to press them, a submission not controverted by the Departmental Representative.
Held
Considering the assessee's request not to press the matters, the Tribunal dismissed both appeals as withdrawn. Consequently, both appeals were dismissed.
Key Issues
Dismissal of appeals due to the assessee's request not to prosecute/press the matters.
Sections Cited
AI-generated summary — verify with the full judgment below
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In view of the aforesaid facts and circumstances of the case, the matters are dismissed as withdrawn.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.