Punjab-Haryana High Court
Pr.Commissioner Of Income ... vs M/S Surbhi Agro Food ... on 18 September, 2018
Author: Ajay Kumar Mittal
Bench: Ajay Kumar Mittal, Avneesh Jhingan
IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH
ITA-132-2017
Date of Decision: 18.9.2018
Principal Commissioner of Income Tax (Central), Gurgaon
...Appellant.
Versus
M/s Surbhi Agro Foods Products, Baddi
...Respondent.
CORAM:- HON'BLE MR. JUSTICE AJAY KUMAR MITTAL.
HON'BLE MR. JUSTICE AVNEESH JHINGAN.
PRESENT: Mr. Rajesh Sethi, Sr. Standing Counsel for the appellant.
Ms. Radhika Suri, Senior Advocate with
Mr. Manpreet Singh Kanda, Advocate for the respondent.
AJAY KUMAR MITTAL, J.
1. Learned counsel for the appellant-revenue states that since the tax effect involved is ` 1,47,176/-, he has instructions to withdraw the present appeal in view of Circular No.03/2018, dated 11th July, 2018, issued by the Central Board of Direct Taxes, New Delhi. However, he has prayed that liberty be granted to the revenue to file an application for revival of the appeal in case something survives therein.
2. Dismissed as withdrawn with liberty as prayed for. It is, however, clarified that withdrawal of the appeal by the revenue shall not be taken to be affirmation of order of the Tribunal on merits. Further, the legal issue as claimed by the revenue is being left open to be adjudicated in an appropriate case.
(AJAY KUMAR MITTAL)
JUDGE
September 18, 2018 (AVNEESH JHINGAN)
gbs JUDGE
Whether Speaking/Reasoned Yes/No
Whether Reportable Yes/No
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