Dhl Operations B.V. Netherlands v. Assistant Commissioner Of Income Tax, Circle 12(2), Bombay

by Minal V.

Parab Date: 2021.01.28 11:41:20 +0530 Minal V.

Parab 6_ITXA_139_01.doc

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.139 OF 2001 DHL Operations B.V. Netherlands ...

Appellant Vs.

Assistant Commissioner of Income Tax Circle 12(2), Mumbai ...

Respondent Mr. Jas Sanghavi i/b. PDS Legal for the Appellant. Mr. Ashok Kotangale for the Respondent.

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

DATE :

JANUARY 27, 2021 P.C. :

Heard Mr. Jas Sanghavi, learned counsel for the appellant and Mr. Ashok Kotangale, learned standing counsel revenue for the respondent. 2.

This appeal under section 260-A of the Income Tax Act, 1961 has been preferred by the assessee against the order dated 03.10.2000 passed by the Income Tax Appellate Tribunal, 'D' Bench, Mumbai in I.T.A. Nos.7987 and 7988/Bom/92 for the assessment years 1989-90 and 199091 respectively. 3.

The appeal was admitted by this Court on 02.04.2004 on the substantial questions of law framed in the said order. 4.

Today the appeal is before us on 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. In terms of the said scheme, appellant has filed a declaration under section 3 thereof before the Designated 1/2

6_ITXA_139_01.doc Authority which has thereafter issued a certificate under section 5(1) of the said Act determining the amount payable by the appellant. 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.

8.

Appeal is accordingly disposed of on withdrawal. 9.

Refund as per Rules.

(MILIND N. JADHAV, J.) (UJJAL BHUYAN, J.) Minal Parab 2/2