Dinesh K. Mehta (Huf), Mumbai v. Asst. Commissioner Of Income Tax -12(3), Mumbai

S.S.Kilaje IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 6093 OF 2010 Dinesh K. Mehta (HUF), Mumbai..Appellant Versus Asst. Commissioner of Income Tax -12(3), Mumbai..Respondent ................... Mr. Jitendra Singh i/by Rahul Hakani for the Appellant Mr. Sham Walve for the Respondent ................... CORAM : UJJAL BHUYAN & MILIND N. JADHAV, JJ. DATE : JANUARY 12, 2021. P.C.: 1.Heard Mr. Jitendra Singh, learned counsel for theappellant and Mr. Walve, learned standing counsel Revenuefor the respondent. 2. This appeal under section 260-A of the Income Tax Act, 1961 has been preferred by the assessee as the appellantagainst the order dated 30.04.2010 passed by the IncomeTax Appellate Tribunal, 'D' Bench, Mumbai in I.T.A. No.976/Mum/2009 for the assessment year 2005-06. 3.The appeal was admitted by this Court on 02.12.2011on 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 on19.12.2020 determining the tax dues payable by theassessee. 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 Accordingly, the appeal is disposed ofas withdrawn. 8.Refund as per Rules. 9.This order will be digitally signed by the PrivateSecretary of this Court.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.AmberkarM.Date:Amberkar2021.01.1310:51:20+0530