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Judgment
PER MANISH AGARWAL, AM :
The captioned appeals filed by the Revenue against the assessment order for Assessment Years 2015-16 & 2014-15 respectively.
Before us, Ld. Sr. DR for the Revenue submits that the appeal filed by Shri Satendra Kumar Jain has already been dismissed as withdrawn since the assessee has opted for DTVSV Act, 2020. With respect to the present appeals, it is submitted that the same may be allowed to be withdrawn in view of CBDT Circular No.9 dated 17.09.2024 as the appeals filed by the Revenue are having tax effect below monetary limits prescribed in the aforesaid CBDT Circular.
After considering the request made by the Revenue, we accept the request of the Revenue for withdrawal of both captioned appeals.
In the result, both appeals of the Revenue are dismissed as withdrawn.