Itxa/4251/2010 Of George A. Duke, Mumbai v. Deputy Commissioner Of Income Tax10(1), Mumbai & Anr

S.S.Kilaje IN THE HIGH COURT OF JUDICATURE AT BOMBAYO.O.C.J. INCOME TAX APPEAL NO.4251 OF 2010 George A. Duke, 5, Shanti III, 19, Peddar Road, Mumbai – 400 026..Appellant VersusDeputy Commissioner of Income Tax-10(1), Mumbai & Anr...Respondents ................... Mr. Atul Jasani, Advocate for the Appellant. Mr. Siddarth Dustakar h/f. Mr. Charanjeet Chanderpal,Advocate for the Respondents. ................... CORAM : UJJAL BHUYAN & MILIND N. JADHAV, JJ. DATE : FEBRUARY 16, 2021. P.C.: Heard Mr. Jasani, learned counsel for the appellant andMr. Dustakar, learned counsel for the respondents. 2.This appeal under section 260A of the Income TaxAct,1961 has been preferred by the assessee as the appellantagainst the order dated 12.01.2010 passed by the IncomeTax Appellate Tribunal, 'D' Bench, Mumbai in I.T.A.No.574/Mum/2009 for the assessment year 2001-02. 3.The appeal was admitted by this Court on 25.11.2011on the substantial questions of law framed in the said order. 4.Today the appeal is before us on a praecipe fled by learned 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 23.01.2021 before the Designated Authority which hasthereafter issued a certifcate under section 5(1) of the saidAct on 05.02.2021 determining the amount of tax payable bythe appellant. 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, the prayerfor withdrawal of the appeal. 6.Learned counsel for the respondents have no objectionto the 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 Accordingly, the appeal is disposed ofas withdrawn. 8.Refund as per Rules.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. ] RavindraDigitally signedby Ravindra M.M.AmberkarAmberkarDate: 2021.02.1711:23:01 +0530