Bombay High Court
Parle Biscuits Pvt. Ltd vs The Additional Commissioner Of Income ... on 9 February, 2021
Bench: Ujjal Bhuyan, Milind N. Jadhav
5. os itxa 1457-13.doc
R.M. AMBERKAR
(Private Secretary)
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
O.O.C.J.
INCOME TAX APPEAL NO. 1457 OF 2013
Parle Biscuits Pvt Ltd .. Appellant
Versus
Addl. Commissioner of Income Tax
Circle - 9(2), Mumbai .. Respondent
...................
Mr. Sameer Dalal for the Appellant
Mr. Arvind Pinto for the Respondent
...................
CORAM : UJJAL BHUYAN &
MILIND N. JADHAV, JJ.
DATE : FEBRUARY 09, 2021.
P.C.:
Heard Mr. Dalal, learned counsel for the appellant and Mr. Pinto, 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 15.02.2013 passed by the Income Tax Appellate Tribunal, 'C' Bench, Mumbai in I.T.A. No. 8199/ Mum/2011 for the assessment year 2008-09.
3. The appeal was admitted by this Court on 29.07.2015 1 of 3
5. os itxa 1457-13.doc on the substantial questions of law framed in the said order.
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 has thereafter issued a certificate under section 5(1) of the said Act on 27.01.2021 to the appellant determining the tax payable at nil. 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.
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5. os itxa 1457-13.doc
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 Accordingly, the appeal is disposed of as withdrawn.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 M.
Ravindra Amberkar
M. Date:
2021.02.10
Amberkar 10:33:22
+0530
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