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Ita/476/2018 Of Pr. Commissioner Of Income-Tax ( Central), Gurgaon v. M/S Empire Realtech Pvt. Ltd

High Court 22 Oct 2019 In favour of: Revenue

Forum / Bench

High Court · phhc

Parties

Date of order

22 Oct 2019

Assessment year(s)

—

Outcome

Allowed

Case summary

In Ita/476/2018 Of Pr. Commissioner Of Income-Tax ( Central), Gurgaon v. M/S Empire Realtech Pvt. Ltd, the High Court (2019) allowed the appeal. The decision went in favour of the Revenue.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

The order — as passed by the High Court

ITA-476-2018(0&M) a IN THE HIGH COURT OF PUNJAB AND HARYANAAT CHAN DIGAR 115 ITA-476-2018(0&M)Date of decision °:22.10.201 Pr. Commissioner of Income Tax (Central) Gurgaon...... Appellant VeTSUS M/s Empire Realtech Pvt. Ltd,...... Respondent CORAM: HON'BLE MR.JUSTICE AJAY TEWARTHON'BLE MR.JUSTICEHARNARESH SINGH GILL Present :Mr. Kunal Sharma, Senior Standing Counselfor the appellant. AJAY TEWARI, J. (Oral) 111 1,CM;25769FCIIm2018 For the reasons recorded in the application, the same is allowedand delay of 58 days in refiling the appeal is condoned. 2.Main Case Learned counsel for the appellant-revenue states that since thetax effect involved is less than the monetary limit as prescribed in CircularNo.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 withLetter No.F.No.279/Misc/M-93/2018-ITJ dated 20.08.2019, he _ hasinstructions to withdraw the present appeal. However, he prayed that libertybe granted to the appellant-revenue to file an application for revival of the appeal, in case something survives therein. ITA-476-2018(0&M) /Dismissed as withdrawn with liberty as prayed for. 4Since the main case has been dismissed as withdrawn, the pending C.M, if any also stands disposed of. (AJAY TEWARI)JUDGE 22.10.2019anuradha (HARNARESH SINGH GILL)JUDGE Whether speaking/reasonedWhether Reportable | Yes/NoYes/No

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