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[Cites 5, Cited by 1]

Bombay High Court

Nitco Tiles Lstd vs Dcit Cc34 on 28 January, 2021

Author: Milind N. Jadhav

Bench: Ujjal Bhuyan, Milind N. Jadhav

                                                                       7. os itxa 2640-09.doc

S.S.Kilaje


                       IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                           ORDINARY ORIGINAL CIVIL JURISDICTION

                             INCOME TAX APPEAL NO. 2640 OF 2009

             Nitco Tiles Ltd                                .. Appellant
                       Versus
             DCIT CC-34                                     .. Respondent
                                           ...................
              Ms. Aasifa Khan i/by Niraj Punmiya for the Appellant
              Mr. Sham Walve for the Respondent
                                           ...................

                                        CORAM     : UJJAL BHUYAN &
                                                    MILIND N. JADHAV, JJ.
                                         DATE      : JANUARY 28, 2021.


             P.C.:


Heard Ms. Aasifa Khan, learned counsel for the appellant and Mr. Walve, learned standing counsel revenue for the respondent.

2. This appeal under section 260A of the Income Tax Act, 1961 has been preferred by the assessee as the appellant against the order dated 18.02.2009 passed by the Income Tax Appellate Tribunal, "E" Bench, Mumbai in IT(SS) No. 225/M/2002 for the block assessment period 01.04.1987 to 05.08.1997

3. The appeal is pending for admission.

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7. os itxa 2640-09.doc

4. Today the appeal is before us on a praecipe filed by learned counsel for the appellant.

5. It is submitted that Parliament has enacted the Direct Tax Vivad se Vishwas Act, 2020 (briefly 'the Act' hereinafter) providing for a scheme for resolution of tax disputes. Appellant has filed a declaration under section 3 of the said Act before the Designated Authority which had thereafter issued a certificate under section 5(1) of the said Act on 12.01.2021 determining the quantum of tax refundable to the appellant. However, for passing of the final order under section 5(2) of the said Act, appellant is 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 the prayer made for withdrawal of the appeal.

7. Considering the above, we allow the appellant to withdraw the appeal. Accordingly, the appeal is disposed of as withdrawn.

8. Refund as per Rules.

[ MILIND N. JADHAV, J. ] [ UJJAL BHUYAN, J. ] Digitally signed by Ravindra Ravindra M. Amberkar M. Date:

Amberkar 2021.01.29 14:56:12 +0530 2 of 2