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Judgment
PER SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER:
Both appeals have been preferred by the same assessee against the order dated 11-11.2025 of the Commissioner of Income Tax (Appeals)/ National Faceless Appeal Centre, New Delhi, [hereinafter referred to as ‘ld. CIT(A)’] arising out of assessment order both dated 30.03.2022 passed u/s 147 of the Income Tax Act, 1961 pertaining to Assessment Years both 2013-14. The word ‘Act’ herein this order would mean Income Tax Act, 1961.
At the outset, the ld. Counsel for the assessee submitted that it may be allowed to withdraw the above appeals since they are duplicate appeals filed in connection to the appeal filed bearing ITA No.1638/Del/2026. It was submitted that the assessee would like to pursue ITA No.1638/Del/2026 only, which is raised on identical facts and grounds.
Accordingly, ITA No.1639/Del/2026 and ITA No.1640/Del/2026 are dismissed as withdrawn.
In the result, both the appeals of the assessee are dismissed.
Order pronounced in the open court on 25th June, 2026.