Rajendra Arjandas Makhijani v. Assistant Commissioner Of Income Tax, Central Circle (1

C/CA/1341/2020 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/CIVIL APPLICATION NO. 1341 of 2020In F/TAX APPEAL NO. 2704 of 2020 With F/TAX APPEAL NO. 2704 of 2020 ========================================================== RAJENDRA ARJANDAS MAKHIJANI Versus ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE (1) ========================================================== Appearance: MR B S SOPARKAR(6851) for the Applicant(s) No. 1DS AFF.NOT FILED (R)(71) for the Respondent(s) No. 1========================================================== CORAM: HONOURABLE THE CHIEF JUSTICE MR. JUSTICE VIKRAM NATHand HONOURABLE MR. JUSTICE BHARGAV D. KARIA Date : 08/03/2021COMMON ORAL ORDER (PER : HONOURABLE THE CHIEF JUSTICE MR. JUSTICE VIKRAM NATH) Mr.B.S.Soparkar, learned counsel appearing for the appellant submits that he has instructions from his client not to press this Tax Appeal as his client wants to avail the benefits of the ‘Vivad Se Vishwas Scheme’. In view of such statement being made by Mr.Soparkar, this Tax Appeal stands dismissed as not pressed. We clarify that we have otherwise not gone into the merits of the matter. As the Tax Appeal is dismissed as not pressed, the connected civil application seeking condonation of delay would also not survive and the same stands disposed of. (VIKRAM NATH, CJ) (BHARGAV D. KARIA, J)