Ita/207/2001 Of (O&M) Commissioner Of Income Tax,Ldh v. M/S Steel Strips,Chd

4)?IN THE HIGH COURT OF PUNJAB AND HARYANA|AT CHANDIGARH ITA No.207 of 2001Date of decision : 39.10.2019 The Commissioner of Income Tax (Central), Ludhiana VerTSU ..... Appellant M/s. Steel Strips Limited, Chandigarh. ...... Respondent CORAM: HON'BLE MR.JUSTICE AJAY TEWARTHON'BLE MRS.JUSTICEALKA SARIN ,,, Present ;Ms.Urvashi Dhugga, Advocate for the appellant. Mr.Akshay Bhan, Sr. Advocate with Mr.Alok Mittal, Advocate and. Mr.Shantanu, Bansal, Advocate for the respondent.,,, AJAY TEWARI, J. (Oral) It has been brought to our notice that one of us (Ajay Tewari,J.) had been the counsel of the respondent-assessee but the counsel for theappellant has pointed out that she wishes to withdraw this case in lieu ofthe Circular of CBDT and therefore no disability attaches to Ajay Tewari,J. in allowing the withdrawal. We find this to be indeed so. 2. This appeal has been filed against the order of the IncomeTax Appellate Tribunal Division Bench, Chandigarh in ITANo.212/Chand1/1993 dated 24.02.1995. 3. Learned counsel for the Appellant-Revenue states thatsince the tax effect involved is less than the monetary limit as prescribedin Circular No.3 of 2018 dated 11.07.2018 issued by the Central Board ofDirect Taxes, further amended vide Circular No.l7 of 2019 datedO08 08.2019 read with Letter No.k. No.279/Misc/M-93/2018-ITJ dated20.08.2019, she has instructions to withdraw the present appeal,However, she has prayed that liberty be granted to the Revenue to file anapplication for revival of the appeal, in case something survives therein. 4Dismissed as withdrawn with liberty as prayed for. 5.Since the main case has been decided, the pending CivilMisc. Application, if any, also stands disposed of| (AJAY TEWARIT)JUDGE 30.10.2019ranidWhether speaking/reasonedWhether Reportable | (ALKA SARIN)JUDGE Yes/NoYes/No