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Punjab-Haryana High Court

The Pr. Commissioner Of Income Tax, ... vs M/S Inter Contiental Hotels Group Pvt. ... on 8 January, 2020

Author: Avneesh Jhingan

Bench: Avneesh Jhingan

      IN THE HIGH COURT OF PUNJAB AND HARYANA
                    AT CHANDIGARH

                                CM-10882-CII-2019 in/and
                                ITA No.221 of 2019 (O&M)
                                Date of decision : 08.01.2020

The Pr. Commissioner of Income-tax, Gurgaon                   ...... Appellant

                         versus

M/s Intercontinental Hotels Group (India)
Pvt. Ltd.,                                                    ...... Respondent

CORAM : HON'BLE MR.JUSTICE AJAY TEWARI
        HON'BLE MR.JUSTICE AVNEESH JHINGAN
                     ***

Present :   Mr. Tajinder Joshi, Sr. Panel Counsel with
            Mr. Vikram Bali, Jr. Panel Counsel
            for the appellant.


                                ***
AJAY TEWARI, J. (Oral)

CM-10882-CII-2019

1. For the reasons recorded, the application is allowed. Delay of 19 days in filing the appeal is condoned. Main Case

2. 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.

3. Dismissed as withdrawn with liberty as prayed for.

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3. Since the main case has been dismissed, the pending C.M. Application, if any, also stands disposed of.

( AJAY TEWARI ) JUDGE ( AVNEESH JHINGAN ) JUDGE 08.01.2020 pooja sharma-I Whether speaking/reasoned Yes/No Whether Reportable : Yes/No 2 of 2 ::: Downloaded on - 12-01-2020 13:02:04 :::