Ita/478/2015 Of Pr. Commissioner Of Income Tax-2 Chd v. Palinder Jit Singh

ITA No.478 of 2015 (O&M) IN THE HIGH COURT OF PUNJAB AND HARYANAAT CHANDIGARH ITA No.478 of 2015 (O&M)Date of decision : 03.09.2019 The Pr. Commissioner of Income Tax-2,Chandigarh ...... Appellant VerTSU Sh. Palinder Jit Singh ...... Respondent CORAM: HON'BLE MR.JUSTICEKE AJAY TEWARIHON'BLE MR. JUSTICHARNARESH SINGH GILL 000 Present :Mr. Vivek Sethi, Advocatefor the appellant. Mr. Manpreet S.Kanda, Advocate|for the respondent. 000 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appellant-revenue to file anapplication for revival of the appeal, in case something survives therein. 2 Dismissed as withdrawn with liberty as prayed for. It is,however,clarified that withdrawal of the appeal by the appellant-revenueShall not be taken to be affirmation of order of the Tribunal on merits. ITA No.478 of 2015 (O&M) Further, the legal issue as claimed by the appellant-revenue is being leftopen to be adjudicated in an appropriate case. 3Since the main case has been dismissed, the pending C.M.Application, if any, also stands disposed of, (AJAY TEWARITJUDGE