Vinod Kumar Anand … v. Addl. Commissioner Of Income Tax Range 1(2), Mumbai …

Balaji G.Panchal Digitally signed byBalaji G. PanchalDate: 2021.01.0614:46:21 +0530 IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTIONINCOME TAX APPEAL NO.351 OF 2019 Vinod Kumar Anand…AppellantVs.Addl. Commissioner of Income Tax Range 1(2),Mumbai…Respondent Mr. Atul K. Jasani for Appellant. CORAM : UJJAL BHUYAN &ABHAY AHUJA, JJ.DATE :JANUARY 05, 2021 P.C.: Heard Mr. Jasani, learned counsel for the assessee / appellant. 2.This appeal under section 260-A of the Income Tax Act, 1961 hasbeen preferred by the assessee against the order dated 01.11.2017 passedby the Income Tax Appellate Tribunal, ‘C’ Bench, Mumbai inI.T.A.No.1433/Mumbai/2016 for the assessment year 2003-04. 3.The appeal is not yet admitted. 4.Today, the appeal has been listed on praecipe filed by theappellant. 5.Mr. Jasani submits that Parliament has enacted the Direct TaxVivad se Vishwas Act, 2020 (briefly ‘the Act’ hereinafter) providing for ascheme for resolution of tax disputes. In terms of the said scheme,appellant had filed a declaration on 20.03.2020 before the DesignatedAuthority which had issued the certificate under section 5(1) of the saidAct on 09.12.2020 determining the tax dues payable by the assessee atRs.5,50,000.00. However, before passing of the final order under section5(2) of the said Act, appellant is required to withdraw the appeal in terms of section 4(3). Hence, the prayer for withdrawal of the appeal. 6.Considering the above, we allow the appellant to withdraw theappeal.appeal. 7.Appeal is accordingly disposed of on withdrawal. 8.Refund as per Rules. 10.This order will be digitally signed by the Private Secretary of thisCourt. All concerned will act on production by fax or email of a digitallysigned copy of this order. (ABHAY AHUJA, J.) (UJJAL BHUYAN, J.) Minal Parab