Hindustan Unilever Ltd v. Deputy Commissioner Of Income-Tax, Sp. Range 31 & Ors

(9)-ITXA-409-13.doc. IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.409 OF 2013 Hindustan Unilever Ltd. ..Appellant Versus Deputy Commissioner of Income-tax, Sp. Range 31 & Ors. ..Respondents Mr. Rajesh Poojari i/by Mulla & Mulla Craigie Blunt & Caroe, for theAppellant.Mr. Sham Walve h/f Mr. P. C. Chhotaray, for the Respondents. CORAM : UJJAL BHUYAN & MILIND N. JADHAV, JJ. DATE : 12[th] MARCH, 2021 P.C. Heard Mr. Rajesh Poojari, learned counsel for the appellantand Mr. Sham Walve holding for Mr. P. C. Chhotaray, learned counsel forthe respondents. 2. This appeal has been preferred by the assessee as the appellantunder section 260A of the Income Tax Act, 1961 against the order dated28.09.2012 passed by the Income Tax Appellate Tribunal, “J” Bench,Mumbai in ITA No.1783/Mum/1996 and ITA No.1491/Mum/1996 forthe assessment year 1992-93. 3. The appeal was admitted by this Court by order dated23.02.2015 on the substantial questions of law framed in the said order. 1 of 2 Balaji G.Panchal Digitally signed byBalaji G. PanchalDate: 2021.03.1511:01:37 +0530 (9)-ITXA-409-13.doc. 4. Today the appeal is before us on a praecipe filed by learnedcounsel for the appellant. 5. It is stated that Parliament has enacted the Direct Tax Vivad seVishwas Act, 2020 providing for a scheme for resolution of tax disputes. Interms thereof, appellant has filed declaration under section 3 before thedesignated authority. Designated authority has issued certificate undersection 5(1) on 23.02.2021 determining the amount payable. For passingof the final order under section 5(2), appellant is required to withdraw theappeal under section 4(3) and to furnish proof of withdrawal along withintimation of payment, if any, to the designated authority. Hence, prayerfor withdrawal of the appeal. 6. Learned counsel for the respondents has no objection to theprayer made. 7. Having regard to the above, we allow withdrawal of the appeal. 8. Appeal is accordingly disposed of as withdrawn. 9. Refund as per rules. MILIND N. JADHAV, J UJJAL BHUYAN, J BGP. 2 of 2