Itxa/2030/2013 Of M/S Helix Energy Solutions Groups Inc v. Assistant Director Of Income Tax, International Taxation , Circle 3(1)

S.S.Kilaje IN THE HIGH COURT OF JUDICATURE AT BOMBAYO.O.C.J. INCOME TAX APPEAL NO.2030 OF 2013 ................... Mr. Atul Jasani, Advocate for the Appellant. Mr. Sham Walve h/f. Mr. Arvind Pinto, Advocate for theRespondent. ................... CORAM : UJJAL BHUYAN & MILIND N. JADHAV, JJ. DATE : FEBRUARY 16, 2021. P.C.: Heard Mr. Jasani, learned counsel for the appellant andMr. Walve, learned counsel for the respondent. 2.This appeal under section 260A of the Income TaxAct,1961 has been preferred by the assessee as the appellantagainst the order dated 06.03.2013 passed by the IncomeTax Appellate Tribunal, 'H' Bench, Mumbai in I.T.A.No.7736/Mum/2011 for the assessment year 2008-09. 3.The appeal was admitted by this Court on 23.11.2015on the substantial questions of law framed in the said order. 4.Today the appeal is before us on a praecipe fled bylearned counsel for the appellant. 5.It is submitted that Parliament has enacted the DirectTax Vivad se Vishwas Act, 2020 (briefy 'the Act' hereinafter)providing for a scheme for resolution of tax disputes.Appellant has fled a declaration under section 3 of the saidAct on 29.01.2021 before the Designated Authority which hasthereafter issued a certifcate under section 5(1) of the saidAct 11.02.2021 determining the amount payable by theappellant at Nil. However, for passing of the fnal 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 Accordingly, the appeal is disposed ofas withdrawn. 8.Refund as per Rules. [ MILIND N. JADHAV, J. ] [ UJJAL BHUYAN, J. ] Digitally signedRavindraby Ravindra M.M.AmberkarDate:Amberkar2021.02.1711:30:15 +0530