If such citations are for the improvement of the paper, cite them. For the purpose of getting the paper published included them if they do not create much problem in your paper. Otherwise explain the editor with reasons that the citations are not required.
Dr. Subir Bandyopadhyay, actually it is not urgent for the content of my paper, so it is better to explain that for the editor, but it seems strange from the reviewer to ask something like that.
Well, some journals want more citations so that will help them as well. I know that for some journals, citing them actually increase your chances of been published. If they have some papers relevant to your manuscript, why not.