Shahzeen Z. Siddique v. Joint Commissioner Of Income Tax Officer - 19(3

Amberkar IN THE HIGH COURT OF JUDICATURE AT BOMBAYO.O.C.J. INCOME TAX APPEAL NO.187 OF 2015 Shahzeen Z. Siddique .. Appellant Versus Joint Commissioner of Income Tax Officer - 19(3) .. Respondent ................... Mr. Sameer Dalal for the Appellant. Mr. Ashok Kotangale for the Respondent. ................... CORAM : UJJAL BHUYAN & MILIND N. JADHAV, JJ. DATE : MARCH 09, 2021. P.C.: Heard Mr. Sameer Dalal, learned counsel for the appellant and Mr. Ashok Kotangale, 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 25.04.2014 passed by the Income Tax Appellate Tribunal, 'G'Bench, Mumbai in I.T.A. No.4111/Mum/2011 for the assessment year2004-05. G' 3. The appeal was admitted by this Court on 11.12.2017 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 16.02.2021 before the DesignatedAuthority which has thereafter issued a certificate under section 5(1)of the said Act determining the amount of tax payable by theappellant. However, for passing of the final order under section 5(2)of the said Act, appellant is required to withdraw the appeal in termsof section 4(3) thereof. Hence, the prayer for withdrawal of theappeal. 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 Accordingly, the appeal is disposed of as withdrawn. 8.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. ] RavindraDigitally signedby Ravindra M.M.AmberkarAmberkarDate: 2021.03.0916:20:56 +0530