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Vodafone India Services Private Limited v. Deputy Commissioner Of Income-Tax-3(3

High Court 16 Feb 2021 In favour of: Unclear
Forum / Bench
High Court · newos
Parties
Vodafone India Services Private Limited v. Deputy Commissioner Of Income-Tax-3(3
Date of order
16 Feb 2021
Assessment year(s)
Outcome
Other

Case summary

In Vodafone India Services Private Limited v. Deputy Commissioner Of Income-Tax-3(3, the High Court (2021) decided the matter.

Decision: Accordingly, the appeal is disposed of as withdrawn.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

Sections referenced in this judgment

The order — as passed by the High Court

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 2151 OF 2013 Vodafone India Services Private Limited..AppellantVersus Deputy Commissioner of Income-tax-3(3) ..Respondent ................... Mr. Atul Jasani for the Appellant. Mr. Sham Walve h/f. N. N. Singh for the Respondent. ..................... CORAM : UJJAL BHUYAN & MILIND N. JADHAV, JJ. DATE : FEBRUARY 16, 2021. P.C.: Heard Mr. Atul Jasani, learned counsel for the appellant andMr. Sham Walve, learned standing counsel revenue for therespondent. 2.This appeal under section 260A of the Income Tax Act, 1961 hasbeen preferred by the assessee as the appellant against the order dated26.04.2013 passed by the Income Tax Appellate Tribunal, Bench 'K',Mumbai in ITA Nos.7097 and 7140/Mum/2012 for the assessmentyear 2007-08. 3. The appeal was admitted by this Court on 14.01.2016 on thesubstantial questions 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 before the Designated Authority whichhas thereafter issued a certificate under section 5(1) of the said Actdetermining the amount refundable to the appellant. However, forpassing of the final order under section 5(2) of the said Act, appellantis required to withdraw the appeal in terms of section 4(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.prayer 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.appeal. Accordingly, the appeal is disposed of as withdrawn. 8. Refund as per Rules. [ MILIND N. JADHAV, J. ] [ UJJAL BHUYAN, J. ] Digitally signedRavindraby Ravindra M.AmberkarM.Date:Amberkar2021.02.1716:47:20+0530
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