Nakoda Machinery Pvt. Ltd., Ahmednagar v. Ghuge

IN THE HIGH COURT OF JUDICATURE AT BOMBAY BENCH AT AURANGABAD 909 CIVIL APPLICATION NO.12869 OF 2021IN ITA/37/2020 WITH CA/12868/2021 IN ITA/36/2020 THE PR. COMMISSIONER OF INCOME TAX – I, PUNEVERSUS NAKODA MACHINERY PVT. LTD., AHMEDNAGAR ... Mr A. R. Kale and Dr. Kalpalata Patil Bharaswadkar, Advocates for applicant; CORAM : RAVINDRA V. GHUGE AND S. G. MEHARE, JJ. DATE : 3rd December, 2021 PER COURT: 1. By these applications, the applicant – original appellant has put forth a peculiar situation. He contends that the order dated11/03/2021, permitting the department to withdraw the TaxAppeals even before issuance of notice, were entrusted toAdvocate Smt. Kalpalata Patil Bharaswadkar and Advocate Shri.A. R. Kale. The said appeals were to be withdrawn in the light ofthe respondent having availed of “Vivad Se Vishwas Scheme2020”. The respondent in both these matters is the same industry.Inadvertently, it appears that the facts of some different case arerecorded in the order and the name of a different Counsel is (2) 12868.20ca etc mentioned as representing the appellant. The reason set out in theorder dated 11/03/2021, is not a reason for which the Income TaxDepartment withdrew the appeals. 2.In view of the above, as the order dated 11/03/2021 soughtto be reviewed, was passed before issuance of the notice to therespondent and as the respondent settled the dispute with theIncome Tax Department, these civil applications are allowed. Theorder dated 11/03/2021 stands reviewed/corrected as under :- (a)The name of the appellant shown as ‘PrincipalCommissioner of Income Tax – 2, Aurangabad’ is wronglytyped and be replaced by the ‘Principal Commissioner ofIncome Tax-I, Pune. (b)The appearance of Advocates Smt. Kalpalata PatilBharaswadkar and Shri. A. R. Kale be shown as theAdvocate representing the Income Tax Department-appellant in place of Advocate Sharma; (c)11/03/2021, be replaced as under :- The reason set out in paragraph 2 of the order dated “The learned Counsel appearing for the appellant 12868.20ca etc(3) tenders a copy of the instructions dated 04/03/2021,vide which, the department desires to withdraw theTax Appeals since the respondent has availed of“Vivad Se Vishwas Scheme 2020”; (d)The rest of the order shall remain as it is. (S. G. MEHARE, J.) (RAVINDRA V. GHUGE, J.) sjk