Ita/46/2013 Of Commissioner Of Income Tax I Jalandhar v. Shital Kumar Vij

964IN THE HIGH COURT OF PUNJAB AND HARYANA|AT CHANDIGARH ITA No.46 of 2013 (O&M)Date of decision : 05.09.2019 Commissioner of Income Tax, Jalandhar-lIJalandhar ...... Appellant VerTSU Sh. Shital Kumar Vij, Prop. M/s Shital InternationalJalandhar ...... Respondent CORAM: HON'BLE MR.JUSTICEKE AJAY TEWARIHON'BLE MR. JUSTICHARNARESH SINGH GILL/// Present ;Mr. Vivek Sethi, Senior Standing Counsel andMr. Varun Issar, Junior Standing Counselfor the appellant.Mr. Rajiv Sharma, Advocate forMr. S.K.Mukhi, Advocatefor the respondent. /// AJAY TEWARI, J. (Oral) 1]Learned 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 datedO08 O8.2019 read with Letter No.BF.No.279/Misc/M-93/2018-ITJ date20.08.2019, 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appellant-revenue to file anapplication for revival of the appeal, in case something survives therein.2 Dismissed as withdrawn with liberty as prayed for. 3Since the main case has been dismissed, the pending C.M. Application, if any, also stands disposed of,