Minal V.digitally Signedby Minal v. Parabparabdate: 2020.12.0116:05:02 +0530

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTIONINCOME TAX APPEAL NO.288 OF 2015 Zaiuddin A. SiddiqueVs.Joint Commissioner of Income Tax-19(3) …Appellant…Respondent Mr. Sameer Dalal for Appellant. P.C.: CORAM : UJJAL BHUYAN &ABHAY AHUJA, JJ.DATE :DECEMBER 01, 2020 Heard Mr. Sameer Dalal, learned counsel for the appellant. 2.This appeal under section 260-A of the Income Tax Act, 1961 hasbeen preferred by the appellant against the judgment and order dated25.04.2014 passed by the Income Tax Appellate Tribunal, ‘G’ Bench,Mumbai in Income Tax Appeal No.4699/M/11 for the assessment year2004-05. 3.The appeal was admitted by this Court on 31.10.2017 on thesubstantial questions of law framed in the said order. 4.Learned counsel for the appellant submits that in the meanwhileParliament has enacted the Direct Tax Vivad se Vishwas Act, 2020 toprovide for resolution of tax disputes. In terms of the said Act, appellanthad filed the declaration under section 3 before the designated authoritywhich in turn had issued the certificate under section 5(1) of the said Acton 10.11.2020 determining the amount payable as nil. However, forpassing of the final order under section 5(2) of the said Act, appellant isrequired to withdraw the present appeal under section 4(3). Hence, theprayer is made for withdrawal of the appeal. 4.1.He further submits that he had informed Mr. A. R. Malhotra,learned standing counsel, Revenue who however informed him thatbecause of his advanced age he would not be able to participate inphysical Court proceedings but that he has no objection to the prayermade. 5.Upon hearing learned counsel for the appellant and on dueconsideration, we deem it appropriate to allow the prayer for withdrawalof the appeal. 6.Accordingly, the appeal is disposed of as withdrawn. Refund asper Rules. 7.This order will be digitally signed by the Private Secretary of thisCourt. All concerned will act on production by fax or email of a digitallysigned copy of this order. (ABHAY AHUJA , J.) (UJJAL BHUYAN, J.) Minal Parab