Shailesh Mahadev Joshi v. Deputy Commissioner Of Income Tax,Central Circle-2(1), Pune

S.S.Kilaje IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 2743 OF 2018WITHINCOME TAX APPEAL NO. 2737 OF 2018 Shailesh Mahadev Joshi..Appellant Versus Deputy Commissioner of Income Tax,Central Circle-2(1), Pune..Respondent ................... Mr. Mandar Vaidya for the Appellant Mr. Sham Walve for the Respondents ................... CORAM : UJJAL BHUYAN & MILIND N. JADHAV, JJ. DATE : JANUARY 12, 2021. P.C.: Heard Mr. Vaidya, learned counsel for the appellant andMr. Walve, learned standing counsel Revenue for therespondent. 2. Income Tax Appeal No. 2743 of 2018 under section260-A of the Income Tax Act, 1961 has been preferred by theassessee as the appellant against the order dated28.03.2018 passed by the Income Tax Appellate Tribunal, 'B'Bench, Pune in I.T.A. No. 108/PUN/2016 for the assessment year 2010-11 and Income Tax Appeal No. 2737 of 2018under section 260-A of the Income Tax Act, 1961 has beenpreferred by the assessee as the appellant against the orderdated 28.03.2018 passed by the Income Tax AppellateTribunal, 'B' Bench, Pune in I.T.A. No. 107/PUN/2016 for theassessment year 2009-10. 3.Both the appeals are pending for admission. 4.Today the appeals are before us on praecipes filed bylearned counsel for the appellant.learned 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 certificate under section 5(1) of the said Act on13.8.2020 determining the tax dues payable by theappellant. However, for passing of the final order undersection 5(2) of the said Act, appellant is required to withdraw the 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 Accordingly, the appeals are disposedof as withdrawn. 8.Refund as per Rules. 9.This order will be digitally signed by the PrivateSecretary of this Court.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. ] Digitallysigned byRavindraRavindra M.M.AmberkarDate:Amberkar2021.01.1317:01:27+0530