Commissioner Of Income Tax (Exemption), Chandigarh v. M/S Dr. Shyam Lal Thapar Foundation

IN THE HIGH COURT OF PUNJAB AND HARYANA ATCHANDIGARH ITA No. 389 of 2018 (O&M) Date of Decision: 15.10.2019 Commissioner of Income Tax (Exemption), Chandigarh .......Appellant Vs. M/s Dr. Shyam Lal Thapar Foundation .......Respondent CORAM: HON’BLE MR. JUSTICE AJAY TEWARIHON'BLE MR. JUSTICE HARNARESH SINGH GILL Present:Mr. Denesh Goyal, Senior Standing Counsel for the appellant. ***** AJAY TEWARI, J. (ORAL) CM-23572-CII-2018 This is an application for condonation of delay of 33 days in filing the present appeal. For the reasons stated in the application, the same is allowed.Delay of 33 days in filing the appeal is condoned. ITA-389-2018 (O&M) 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. ITA No. 389 of 2018 (O&M) 2.Dismissed as withdrawn with liberty as prayed for. 3.Since the main case has been dismissed, the pending application, if any, also stands disposed of. (AJAY TEWARI) JUDGE (HARNARESH SINGH GILL) October 15, 2019 JUDGE Gurpreet Whether speaking /reasoned : YesWhether Reportable : No