Commissioner Of Income Tax (Central), Ludhiana v. Ajay Singh Chautala

IN THE HIGH COURT OF PUNJAB AND HARYANAAT CHANDIGARH ITA No. 783 of 2010 (O&M) Decided on : 27.02.2016 Commissioner of Income Tax (Central), Ludhiana Versus Ajay Singh Chautala . . . Appellant . . . Respondent CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITTALHON'BLE MRS. JUSTICE RAJ RAHUL GARG PRESENT: Mr. Rajesh Sethi, Sr. Panel Counsel with Mr. Pridhi Jaswinder Sandhu, Advocate for the appellant-revenue. Mr. B.M. Monga, Advocate for Mr. Rohit Kaura, Advocate for the respondent-assessee. **** AJAY KUMAR MITTAL, J. (Oral) Learned counsel for the appellant-revenue submitted that thoughas per the appeal, the tax effect has been stated to be ` 19,34,428/-, whereas, asper communication dated 25[th] February, 2016, received from the Income TaxDepartment, wherein, the tax effect has been calculated at ` 16,07,534/-. Bethat as it may, the amount being less than ` 20 lacs, it was not disputed that thesame is governed by the circular No.21/2015, dated 10.12.2015, issued by theC.B.D.T., New Delhi. Therefore, learned counsel for the appellant-revenuestates that keeping in view the aforesaid circular, he has instructions towithdraw the present appeal. However, he prayed that liberty be granted to therevenue to file an application for revival of the appeal in case somethingsurvives therein. 2.Dismissed as withdrawn with liberty as prayed for.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 beaffirmation of order of the Tribunal on merits. Further, the legal issue asclaimed by the revenue is being left open to be adjudicated in an appropriatecase. (AJAY KUMAR MITTAL) JUDGE (RAJ RAHUL GARG) JUDGE