Hindustan Unilever Ltd. v. The Deputy Commissioner Of Income - Tax Special Range 31 And 2 ORS

(9)-ITXA-409-13.doc.

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.409 OF 2013 Hindustan Unilever Ltd.

..Appellant

Versus

Deputy Commissioner of Income-tax, Sp. Range 31 & Ors.

..Respondents Mr. Rajesh Poojari i/by Mulla & Mulla Craigie Blunt & Caroe, for the Appellant.

Mr. Sham Walve h/f Mr. P. C. Chhotaray, for the Respondents. CORAM : UJJAL BHUYAN & MILIND N. JADHAV, JJ.

DATE : 12th MARCH, 2021 P.C.

Heard Mr. Rajesh Poojari, learned counsel for the appellant and Mr. Sham Walve holding for Mr. P. C. Chhotaray, learned counsel for the respondents.

2.

This appeal has been preferred by the assessee as the appellant under section 260A of the Income Tax Act, 1961 against the order dated 28.09.2012 passed by the Income Tax Appellate Tribunal, "J" Bench, Mumbai in ITA No.1783/Mum/1996 and ITA No.1491/Mum/1996 for the assessment year 1992-93.

3.

The appeal was admitted by this Court by order dated 23.02.2015 on the substantial questions of law framed in the said order. BGP.

(9)-ITXA-409-13.doc.

4.

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

5.

It is stated that Parliament has enacted the Direct Tax Vivad se Vishwas Act, 2020 providing for a scheme for resolution of tax disputes. In terms thereof, appellant has filed declaration under section 3 before the designated authority. Designated authority has issued certificate under section 5(1) on 23.02.2021 determining the amount payable. For passing of the final order under section 5(2), appellant is required to withdraw the appeal under section 4(3) and to furnish proof of withdrawal along with intimation of payment, if any, to the designated authority. Hence, prayer for withdrawal of the appeal.

6.

Learned counsel for the respondents has no objection to the prayer made.

7.

Having regard to the above, we allow withdrawal of the appeal. 8.

Appeal is accordingly disposed of as withdrawn. 9.

Refund as per rules.

Balaji G.

Panchal MILIND N. JADHAV, J UJJAL BHUYAN, J Balaji G. Panchal Date: 2021.03.15 11:01:37 +0530 BGP.