Punjab-Haryana High Court
Commissioner Of Income Tax-Ii, ... vs M/S Bebo Technologies (P) Ltd. Mohali on 3 September, 2019
Author: Harnaresh Singh Gill
Bench: Harnaresh Singh Gill
ITA No.329 of 2011 (O&M) 1
IN THE HIGH COURT OF PUNJAB AND HARYANA
AT CHANDIGARH
ITA No.329 of 2011 (O&M)
Date of decision : 03.09.2019
Commissioner of Income Tax-II,
Chandigarh
...... Appellant
versus
M/s Bebo Technologies (P) Ltd., Mohali
...... Respondent
CORAM : HON'BLE MR.JUSTICE AJAY TEWARI
HON'BLE MR.JUSTICE HARNARESH SINGH GILL
***
Present : Mr. Vivek Sethi, Advocate
for the appellant.
Mr. Manpreet S.Kanda, Advocate
for the respondent.
***
AJAY TEWARI, J. (Oral)
1. Learned counsel for the appellant-revenue states that since the tax effect involved is less than the monetary limit as prescribed in Circular No.3 of 2018 dated 11.07.2018 issued by the Central Board of Direct Taxes, further amended vide Circular No.17 of 2019 dated 08.08.2019 read with Letter No.F.No.279/Misc/M-93/2018-ITJ dated 20.08.2019, he has instructions to withdraw the present appeal. However, he prayed that liberty be granted to the appellant-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 Dismissed as withdrawn with liberty as prayed for.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 appellant-revenue shall not be taken to be affirmation of order of the Tribunal on merits.
1 of 2 ::: Downloaded on - 03-10-2019 01:01:00 ::: ITA No.329 of 2011 (O&M) 2 Further, the legal issue as claimed by the appellant-revenue is being left open to be adjudicated in an appropriate case.
3. Since the main case has been dismissed, the pending C.M. Application, if any, also stands disposed of.
(AJAY TEWARI) JUDGE (HARNARESH SINGH GILL) JUDGE 03.09.2019 pooja sharma-I Whether speaking/reasoned Yes/No Whether Reportable : Yes/No 2 of 2 ::: Downloaded on - 03-10-2019 01:01:00 :::