Itxa/1658/2018 Of The Commissioner Of Income Tax,Tds -1 v. Destimoney Enterprises Ltd

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO. 342 OF 2018ININCOME TAX APPEAL NO. 1111 OF 2018 WITHNOTICE OF MOTION NO. 341 OF 2018 IN INCOME TAX APPEAL (L) NO. 385 OF 2018 Destimoney Enterprises Ltd. In the matter betweenCommissioner of Income Tax-TDS-1v/s. Destimoney Enterprises Ltd. .. Applicant .. Appellant .. Respondent ALONG WITH INCOME TAX APPEAL NO. 1111 OF 2018 ANDINCOME TAX APPEAL (L) NO. 385 OF 2018 Commissioner of Income Tax-TDS-1.. Appellant v/s.Destimoney Enterprises Ltd. .. Respondent Mr. R. Murlidhar i/b Sameer Dalal for the applicant / orig. respondent Mr. P.C. Chhotary for respondent / orig. appellant. P.C. CORAM : M.S. SANKLECHA & SANDEEP K. SHINDE, J.J. DATED : 8[th] JUNE, 2018. 1.These two applications have been taken out by the respondent assessee in respect of the appeals filed by the Department for Assessment Years 2008-09 and 2009-10 seeking expeditious disposal of the two appeals. The applicant in its affidavit-in-support of its 342-18-NMA-C-5=.doc application has stated that all the tax dues have been paid and they are not desirous of contesting the appeals of the Revenue. 2.In the above view, both these Notices of Motion are allowed. At the request of the parties, the two appeals i.e. Income Tax Appeal NoS.385 of 2018 and 1111 of 2018 are taken up for consideration. 3.Though the numerous questions of law have been proposed in the two appeals, the same is not to be considered by us. This in view of the fact that the respondent has gone for the voluntary liquidation and the same is stalled because of these pending proceedings. Therefore, the appellant does not want want to contest the two appeals of the Revenue. It is submitted by the appellant revenue that both appeals be allowed and the two orders both dated 23[rd] April, 2015 passed by the Commissioner of Income Tax (Appeals) for Assessment Years, 2008-09 and 2009-10 respectively be restored. 4.Both the appeals are allowed in the above terms. (SANDEEP K. SHINDE J.) (M.S. SANKLECHA, J.)