Ashok Motilal Katariya v. Assistant Commissioner Of Income Tax -1, Nashik

IN THE HIGH COURT OF JUDICATURE AT BOMBAYO.O.C.J. INCOME TAX APPEAL NO. 1191 OF 2008 Ashok Motilal Katariya..Appellant Versus Assistant Commissioner of Income Tax -1, Nashik..Respondent ................... Ms. Aasifa Khan for the AppellantMs. Aasifa Khan for the Appellant Mr. Sham Walve for the Respondent Mr. Sham Walve for the Respondent ................... CORAM : UJJAL BHUYAN & MILIND N. JADHAV, JJ. DATE : JANUARY 18, 2021. P.C.: Heard Ms. Khan, learned counsel for the appellant andMr. Walve, learned standing counsel Revenue for therespondent. 2. This appeal under section 260A of the Income Tax Act,1961 has been preferred by the assessee as the appellantagainst the order dated 14.03.2008 passed by the IncomeTax Appellate Tribunal, 'B' Bench, Pune in I.T.A. No.34/PN/2005 for the assessment year 2001-02. 3.The appeal was admitted by this Court on 12.02.2009on the substantial questions of law framed in the said order. 4.Today the appeal is before us on a praecipe filed bylearned counsel for the appellant. 5.It is submitted that Parliament has enacted the DirectTax 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 saidAct before the Designated Authority which had thereafterissued a certificate under section 5(1) of the said Act on06.05.2020 determining the tax payable at nil to theappellant. However, for passing of the final order undersection 5(2) of the said Act, appellant is required to withdrawthe appeal in terms of section 4(3) thereof. Hence, theprayer for withdrawal of the appeal. 6.Learned counsel for the respondent has no objection tothe prayer made for withdrawal of the appeal. 7.Considering the above, we allow the appellant towithdraw the appeal. Accordingly, the appeal is disposed of as withdrawn. 8.Refund as per Rules. 9.This order will be digitally signed by the PrivateSecretary of this Court. All concerned will act on productionby fax or email of a digitally signed copy of this order. [ MILIND N. JADHAV, J. ] [ UJJAL BHUYAN, J. ] Digitally signedRavindraby Ravindra M.M.AmberkarDate:Amberkar2021.01.2012:08:42 +0530