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Judgment
PER MADHUMITA ROY, JM:
Both the instant appeals filed by the assessee are directed against the order dated 18.11.2025 passed by the ld. Commissioner of Income-tax - NFAC, Delhi [hereinafter referred to as the Ld. CIT(A)] under Section 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) arising out of the penalty order dated 03.02.2024 passed by the ACIT/ITO, NFAC, New Delhi (hereinafter referred to as ‘the ld. AO’) u/s. 271(1)(b) (in ITA No.435/Del/2026) and u/s 271F of the Act (in ITA No.436/Del/2026) for Assessment Year 2013-14.
The Ld. Counsel appearing for the assessee wants to withdraw both the appeals by filing an application dated 11.05.2026; such contention made by him has not been controverted by the Ld. DR and considering the above facts, we dismiss the appeals as withdrawn.
In the result, both the appeals filed by the assessee are dismissed as withdrawn.