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[Cites 5, Cited by 4]

Bombay High Court

Fedex Express Transportation And ... vs The Deputy Commissioner Of Income ... on 3 February, 2021

Author: Milind N. Jadhav

Bench: Ujjal Bhuyan, Milind N. Jadhav

                                                                     11.os.itxa.1681.19.doc

S.S.Kilaje


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

                             INCOME TAX APPEAL NO. 1681 OF 2019

             FedEx Express Transportation and Supply Chain
             Services India Private Limited ('FETSCS') [FedEx
             Express Services India Private Limited merged with
             FETSCS w.e.f.01.10.2013]                           ..     Appellant
                       Versus
             Deputy Commissioner of Income-Tax (OSD)-8(1),
             Mumbai                                             ..     Respondent
                                            ...................
              Mr. Atul K. Jasani for the Appellant.
              Mr. N. C. Mohanty for the Respondent.
                                            ...................

                                        CORAM     : UJJAL BHUYAN &
                                                    MILIND N. JADHAV, JJ.
                                         DATE      : FEBRUARY 03, 2021.


             P.C.:


Heard Mr. Atul Jasani, learned counsel for the appellant and Mr. N. C. Mohanty, 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 26.09.2018 passed by the Income Tax Appellate Tribunal, "H" Bench, Mumbai in ITA No. 4387/Mum/2016 for the assessment year 2010-11.

3. The appeal is pending for admission.

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11.os.itxa.1681.19.doc

4. 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 determining the amount 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.

5. Learned counsel for the respondent has no objection to the prayer made for withdrawal of the appeal.

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 Accordingly, the appeal is disposed of as withdrawn.

7. Refund as per Rules.

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

Amberkar 2021.02.04 17:59:01 +0530 2 of 2