Ita/262/2014 Of Commissioner Of Income Tax Patiala v. M/S Surya Telecom Pvt Ltd Panchkula

ITA No. 262 of 2014 (O&M)Date of decision: 04.04.2016 Commissioner of Income Tax, PanchkulaVs, M/s Surya Telecom Pvt. Ltd. Panchkula Appellant.Respondent. CORAM:HON'BLE MR. JUSTICE AJAY KUMAR MITTALHON'BLE MRS. JUSTICE RAJ RAHUL GARG Present:Mr. Yogesh Putney, Advocatefor the appellant. Mr. Vikramjit Singh, Advocatefor the respondent. AJAY KUMAR MITTAL,J(QRAL) A communication dated 22.03.2016 produced by the learnedcounsel for the appellant in Court today is taken on record. 2 Learned counsel for the appellant-revenue states that the taxeffect involved in the present case isL15,74,423/-, he has instructions towithdraw the present appeal in view of the circular No.21/2015, dated10.12.2015 issued by the C.B.D.T., New Delhi. However, he prayed thatliberty be granted to the revenue to file an application for revival of theappeal in case something survives therein, 3Dismissed as withdrawn with liberty as prayed for. It is,however, clarified that withdrawal of the appeal by the revenue shall not betaken to be affirmation of order of the Tribunal on merits. Further, the legalissue as Claimed by the revenue is being left open to be adjudicated in anappropriate case. (AJAY KUMAR MITTAL)JUDGE 04.04.2016smriti (RAJ RAHUL GARG)JUDGE