ITA.No.125/2011 27.01.2015 Shri Sanjay Lal, learned counsel for appellant. After arguing for some time noticing fact that findings have been recorded by Tribunal in regard to question of law, which has been framed by appellant is in favour of appellant, as revealed in Paragraph %u2013 11 of impugned order, but ultimate decision has been given against revenue, which runs contrary to findings recorded by Tribunal, learned counsel for appellant seeks leave to withdraw this appeal with liberty to appellant to file Miscellaneous Appeal before Income Tax Appellate Tribunal. Prayer is accepted. appeal is dismissed as withdrawn with liberty as aforesaid. In case such Miscellaneous Appeal is filed by appellant within 30 days, same shall be considered by Income Tax Appellate Tribunal on its merit and shall not be dismissed on ground of limitation. C.c. as per rules. (Shantanu Kemkar) (K.K. Trivedi) JUDGE JUDGE as Commissioner of Income-tax, Bhopal v. Sanwaria Agro Oil Ltd