Ramjeet Feku Yadav v. Commissioner Of Income Tax Officer - 31, Room

Amberkar IN THE HIGH COURT OF JUDICATURE AT BOMBAYO.O.C.J. INCOME TAX APPEAL NO.538 OF 2015 Ramjeet Feku Yadav .. Appellant Versus Commissioner of Income Tax Officer - 31, Room No.301, 3rd Floor, C-13. .. Respondent ................... Mr. Ryan R. Saldhana for the Appellant. Mr. Sham Walve h/f. Mr. Arvind Pinto for the Respondent. ................... CORAM : UJJAL BHUYAN & MILIND N. JADHAV, JJ. DATE : MARCH 09, 2021. P.C.: Heard Mr. Ryan Saldhana, learned counsel for the appellant andMr. Sham Walve, learned counsel for the respondent. 2. This appeal under section 260A of the Income Tax Act, 1961has been preferred by the assessee as the appellant against the orderdated 10.09.2014 passed by the Income Tax Appellate Tribunal, 'D'Bench, Mumbai in I.T.A. No.3424/Mum/2013 for the assessment year2009-10. 3. The appeal was admitted by this Court on 20.02.2018 on thesubstantial question of law framed in the said order. 4. Today the appeal is before us on a praecipe filed by learnedcounsel for the appellant. 5. It is submitted that Parliament has enacted the Direct Tax Vivadse Vishwas Act, 2020 (briefly 'the Act' hereinafter) providing for ascheme for resolution of tax disputes. Appellant has filed a declarationunder section 3 of the said Act on 27.02.2021 before the DesignatedAuthority which had thereafter issued a certificate under section 5(1)of the said Act determining the amount refundable to the appellant.However, for passing of the final order under section 5(2) of the saidAct, appellant is required to withdraw the appeal in terms of section4(3) thereof. Hence, the prayer for withdrawal of the appeal. 6. Learned counsel for the respondent has no objection to theprayer made for withdrawal of the appeal. 7. Considering the above, we allow the appellant to withdraw theappeal. Accordingly, the appeal is disposed of as withdrawn. 8. Refund as per Rules. [ MILIND N. JADHAV, J. ] [ UJJAL BHUYAN, J. ] Digitally signedRavindraM.by Ravindra M.AmberkarDate:Amberkar2021.03.0916:23:57 +0530