Ravindranath S. Doddi v. Assistant Commissioner Of Income Tax,Central Circle -35, Mumbai & Anr

S.S.Kilaje IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 2581 OF 2011WITHINCOME TAX APPEAL NO. 2601 OF 2011 Ravindranath S. Doddi..Appellant Versus Assistant Commissioner of Income Tax,Central Circle -35, Mumbai & Anr...Respondents ................... Mr. Jitendra Singh for the Appellant Mr. Sham Walve for the Respondents ................... CORAM : UJJAL BHUYAN & MILIND N. JADHAV, JJ. DATE : JANUARY 12, 2021. P.C.: 1.Heard Mr. Jitendra Singh, learned counsel for theappellant and Mr. Walve, learned standing counsel Revenuefor the respondent. 2. Income Tax Appeal No. 2581 of 2011 under section260-A of the Income Tax Act, 1961 has been preferred by theassessee as the appellant against the order dated26.03.2010 passed by the Income Tax Appellate Tribunal, 'D'Bench, Mumbai in I.T.A. No. 2006/Mum/2009 for the assessment year 2006-07 and Income Tax Appeal No. 2601of 2011 under section 260-A of the Income Tax Act, 1961 hasbeen preferred by the assessee as the appellant against theorder dated 26.03.2010 passed by the Income Tax AppellateTribunal, 'D' Bench, Mumbai in I.T.A. No. 2005/Mum/2009 forthe assessment year 2006-07 3.Both the appeals were admitted by this Court on31.01.2013 on the substantial questions of law framed in thesaid orders. 4.Today the appeals are before us on praecipes filed bylearned counsel for the appellant. 5.It is submitted that Parliament has enacted the DirectTax Vivad se Vishwas Act, 2020 (briefly 'the Act' hereinafter)providing for a scheme for resolution of tax disputes.Appellant has filed declaration under section 3 of the saidAct before the Designated Authority which has thereafterissued a certificate under section 5(1) of the said Act on16.12.2020. However, for passing of the final order under section 5(2) of the said Act, appellant is required to withdrawthe appeals in terms of section 4(3) thereof. Hence, theprayer for withdrawal of the appeals. 6.Learned counsel for the respondent has no objection tothe prayer made for withdrawal of the appeals. 7.Considering the above, we allow the appellant towithdraw the appeals. Accordingly, the appeals are disposedof as withdrawn. 8.Refund as per Rules. 9.This order will be digitally signed by the PrivateSecretary of this Court. All concerned will act on productionby fax or email of a digitally signed copy of this order. [ MILIND N. JADHAV, J. ] [ UJJAL BHUYAN, J. ] Digitally signedRavindraby Ravindra M.AmberkarM.Date:Amberkar2021.01.1310:53:39+0530