Swiwar Offshore Pte. Ltd. v. Addl. Dit (International Taxation) Range-2

Priya Soparkar 30 itxa 2183-18-os IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.2183 OF 2018 Swiwar Offshore Pte. Ltd.

... Appellant V/s.

Addl. DIT (International Taxation) Range-2, Mumbai.

... Respondent --- Ms.Aasifa Khan alongwith Mr.Rajesh Poojary i/by M/s Mint & Confreres, Advocates for the Appellant.

Mr.Suresh Kumar, Advocate for the Respondent. --- CORAM : UJJAL BHUYAN & MILIND N. JADHAV, JJ.

DATE : FEBRUARY 15, 2021.

P.C.:- Heard Ms.Aasifa Khan, learned counsel for the appellant; and Mr.Suresh Kumar, learned standing counsel, revenue for the respondent.

2.

This appeal has been preferred under section 260A of the Income Tax Act, 1961 against the order dated 30th November, 2017 passed by the Income Tax Appellate Tribunal, "L" Bench, Mumbai in ITA No.4884/Mum/2012 for the assessment year 2009-10. 3.

The appeal is pending for admission.

4.

Learned counsel for the appellant submits that during the pendency of the appeal Parliament has enacted the Direct Tax Vivad Se Vishwas Act, 2020 providing for a scheme for resolution of tax disputes. Appellant had filed a declaration under section 3 of the said Act before the Designated Authority which Authority has issued certificate under section 5(1) on 8th February, 2021 determining the amount of tax payable by the

Priya Soparkar 30 itxa 2183-18-os appellant which is "Nil". For passing of final order under section 5(2) of the said Act, appellant is required to withdraw the appeal under section 4(3). Hence, the prayer for withdrawal. 5.

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

6.

In view thereof, we allow the prayer for withdrawal. Consequently, the appeal is disposed of on withdrawal. 7.

Refund of court fee as per rules.

(MILIND N. JADHAV, J.) (UJJAL BHUYAN, J.) ....