Vijay Baldev Mehra v. Addl.Commissioner Of Income Tax 26(1),Mumbai
9.os.itxa.1632.16.doc Ajay
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
O.O.C.J.
INCOME TAX APPEAL NO. 1632 OF 2016 Vijay Baldev Mehra .. Appellant
Versus
Additional Commissioner of Income Tax, 26(1) Mumbai .. Respondent ...................
Mr. Sameer Dalal for the Appellant.
Mr. Suresh Kumar for the Respondent.
...................
CORAM : UJJAL BHUYAN & MILIND N. JADHAV, JJ.
DATE : MARCH 11, 2021.
P.C.:
Heard Mr. Sameer Dalal, learned counsel for the appellant and Mr. Suresh Kumar, learned counsel for the respondent.
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 11.03.2016 passed by the Income Tax Appellate Tribunal, ' F'
Bench, Mumbai in I.T.A. No.6773/Mum/2013 for the assessment year 2010-11.
3. The appeal was admitted by this Court on 23.01.2019 on the substantial question of law framed in the said order.
4. Today the appeal is before us on a praecipe filed by learned counsel for the appellant.
9.os.itxa.1632.16.doc
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 has thereafter issued a certificate under section 5(1) of the said Act on 28.01.2021 determining the amount of tax 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 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 Accordingly, the appeal is disposed of as withdrawn.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: 2021.03.12 09:30:40 +0530