George A. Duke, Mumbai. v. 1. Dy Commissioner Of Income -Tax-10(1), Mumbai.And Another.

22. itxa.no.4251.10.doc S.S.Kilaje

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

O.O.C.J.

INCOME TAX APPEAL NO.4251 OF 2010 George A. Duke, 5, Shanti III, 19, Peddar Road, Mumbai - 400 026 ..

Appellant

Versus

Deputy Commissioner of Income Tax10(1), Mumbai & Anr. ..

Respondents ...................

 Mr. Atul Jasani, Advocate for the Appellant.

 Mr. Siddarth Dustakar h/f. Mr. Charanjeet Chanderpal, Advocate for the Respondents.

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

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

DATE : FEBRUARY 16, 2021.

P.C.:

Heard Mr. Jasani, learned counsel for the appellant and Mr. Dustakar, learned counsel 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 12.01.2010 passed by the Income Tax Appellate Tribunal, 'D' Bench, Mumbai in I.T.A. No.574/Mum/2009 for the assessment year 2001-02. 3.

The appeal was admitted by this Court on 25.11.2011 on the substantial questions of law framed in the said order. 4.

Today the appeal is before us on a praecipe fled by

22. itxa.no.4251.10.doc learned counsel for the appellant.

5.

It is submitted that Parliament has enacted the Direct Tax Vivad se Vishwas Act, 2020 (briefy 'the Act' hereinafter) providing for a scheme for resolution of tax disputes. Appellant has fled a declaration under section 3 of the said Act on 23.01.2021 before the Designated Authority which has thereafter issued a certifcate under section 5(1) of the said Act on 05.02.2021 determining the amount of tax payable by the appellant. However, for passing of the fnal 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 respondents have 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 Accordingly, the appeal is disposed of as withdrawn.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. ] Ravindra M.

Amberkar by Ravindra M.

Amberkar Date: 2021.02.17 11:23:01 +0530