JUDGMENT D.V. Shylendra Kumar, J.—Learned Counsel appearing for the appellant has filed a memo seeking for permission to withdraw the appeal indicating that the parties are inclined to have the matter resolved before the Income Tax Commissioner and the memo is signed by Mr. Kiran Kumar, learned Counsel, who is also on record and has filed power for the appellant along with Mr. B.S. Goutham, learned Counsel. Mr. Arvind Chavan, learned Counsel appearing for the respondent has no objection, 2. In this view of the matter, this appeal is dismissed as withdrawn.