Ita/195/2019 Of The Commissioner Of Income Tax (Exemptions) Chandigarh v. M/ Shiva Educational Trust

IN THE HIGH COURT OF PUNJAB AND HARYANAAT CHANDIGARH ITA No.195 of 2019 (O&M)Date of decision : 04.02.2020 The Commissioner of Income Tax (Exemptions), Chandigarh VeTSuU ...... Appellant M/s Shiva Educational Trust ...... Respondent CORAM: HON'BLE MR.JUSTICE AJAY TEWARTHON'BLE MR.JUSTICEAVNEESH JHINGAN... Present :Mr. Ajay Aggarwal, Advocate forMr. Denesh Goyal, Advocate for the applicant-appellant. ... AJAY TEWARI, J. (Oral) CM293892CII22019 inFor the reasons recorded, the application is allowed. Delayof 26 days in re-filing the appeal is condoned. Main case ?DLearned counsel for the appellant-revenue states that sincethe tax effect involved is less than the monetary limit as prescribed inCircular No.3 of 2018 dated 11.07.2018 issued by the Central Board ofDirect Taxes, further amended vide Circular No.l7 of 2019 datedOS.O08.2019 read with Letter No.E.No.279/Misc/M-93/2018-ITJ dated20.08.2019, he has instructions to withdraw the present appeal. However,he prayed that liberty be granted to the appellant-revenue to file anapplication for revival of the appeal, in case something survives therein.3,Dismissed as withdrawn with liberty as prayed for. 4Since the main case has been dismissed, the pending C.M.Application, if any, also stands disposed of. (AJAY TEWARITJUDGE 04.02.2020pooja sharma-l ( AVNEESH JHINGAN)JUDGE Whether speaking/reasonedWhether Reportable | Yes/NoYes/No