Punjab-Haryana High Court
Pr. Commissioner Of Income-Tax ( ... vs M/S Empire Realtech Pvt. Ltd on 22 October, 2019
Author: Harnaresh Singh Gill
Bench: Harnaresh Singh Gill
ITA-476-2018(O&M) 1
IN THE HIGH COURT OF PUNJAB AND HARYANA
AT CHANDIGARH
115 ITA-476-2018(O&M)
Date of decision :22.10.2019
Pr. Commissioner of Income Tax (Central) Gurgaon ...... Appellant
versus
M/s Empire Realtech Pvt. Ltd. ...... Respondent
CORAM : HON'BLE MR.JUSTICE AJAY TEWARI
HON'BLE MR.JUSTICE HARNARESH SINGH GILL
Present : Mr. Kunal Sharma, Senior Standing Counsel
for the appellant.
***
AJAY TEWARI, J. (Oral)
1. CM-25769-CII-2018 For the reasons recorded in the application, the same is allowed and delay of 58 days in refiling the appeal is condoned.
2. Main Case 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.
1 of 2 ::: Downloaded on - 24-10-2019 05:07:53 ::: ITA-476-2018(O&M) 2
3. Dismissed as withdrawn with liberty as prayed for.
4. Since the main case has been dismissed as withdrawn, the pending C.M, if any also stands disposed of.
(AJAY TEWARI) JUDGE (HARNARESH SINGH GILL) JUDGE 22.10.2019 anuradha Whether speaking/reasoned Yes/No Whether Reportable : Yes/No 2 of 2 ::: Downloaded on - 24-10-2019 05:07:54 :::