Hindustan Unilever Ltd. (Formerly Known As Hindustan Lever Ltd) v. The Deputy Commissioner Of Income Tax, Special Range 31 And ORS

4.os.itxa.387.14.doc S.S.Kilaje

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 387 OF 2014 Hindustan Unilever Ltd.

(Formerly known as Hindustan Lever Ltd.)..Appellant

Versus

Deputy Commissioner of Income-tax, Special Range-31 and others ..Respondents ...................

 Mr. Rajesh Poojary i/by Mulla & Mulla Craigie Blunt and Caroe for the Appellant.

 Mr. Suresh Kumar for the Respondents.

...................

CORAM : UJJAL BHUYAN & MILIND N. JADHAV, JJ.

DATE : FEBRUARY 03, 2021.

P.C.:

Heard Mr. Rajesh Poojary, learned counsel for the appellant and Mr. Suresh Kumar, learned standing counsel, revenue for the respondents.

2. This appeal under section 260A of the Income Tax Act, 1961 has been preferred by the assessee as the appellant against the order dated 21.08.2013 passed by the Income Tax Appellate Tribunal, Mumbai Bench, "J" Bench, Mumbai in ITA No. 5579/Mum/1998 and ITA No.5331/Mum/1998 for the assessment year 1993-94. 3.

The appeal was admitted by this Court on 20.09.2016 on the substantial questions of law framed in the said order.

4.os.itxa.387.14.doc

4. Today the appeal is before us on a praecipe filed by learned counsel for the appellant.

5. It is submitted that Parliament has enacted the Direct Tax Vivad se Vishwas Act, 2020 (briefly '

the Act' hereinafter) providing for a scheme for resolution of tax disputes. Appellant has filed a declaration under section 3 of the said Act before the Designated Authority which had thereafter issued a certificate under section 5(1) of the said Act determining the amount payable by the appellant at Nil. However, for passing of the final order under section 5(2) of the said Act, appellant is required to withdraw the appeal in terms of section 4(3) thereof. Hence, the prayer for withdrawal of the appeal.

6. Learned counsel for the respondent has no objection to the prayer made for withdrawal of the appeal.

7. Considering the above, we allow the appellant to withdraw the appeal. Accordingly, the appeal is disposed of as withdrawn.

8. Refund as per Rules.

[ MILIND N. JADHAV, J. ] [ UJJAL BHUYAN, J. ] by Ravindra M.

Amberkar Date:

2021.02.05 14:46:25 +0530 Ravindra M.

Amberkar