Ita/89/2010 Of Commissioner Of Income Tax Jalandhar v. Hitesh Gandhi

In the High Court of Punjab and Haryana at Chandigarh ITA No. 89 of 2010 (O&M)Date of decision: 30.03.2016 Commissioner of Income Tax, Jalandhar-I, JalandharVs, Sh. Hitesh Gandhi Appellant.Respondent. CORAM:HON'BLE MR. JUSTICE AJAY KUMAR MITTALHON'BLE MRS. JUSTICE RAJ RAHUL GARG Present:Mr. Vivek Sethi, Advocatefor the appellant. AJAY KUMAR MITTAL,J(QRAL) A communication dated 29.02.2016 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 of an amount of|L11,22,146 (tax excluding interest) is involved in thepresent case which is less than|L20 lacs. Therefore, keeping in view thecircular No. 21/2015, dated 10.12.2015 issued by the C.B.D.T., New Delhi,the present appeal may be dismissed as withdrawn. However, liberty may begranted to the revenue to file an application for revival of the appeal in casesomething survives therein. 3Dismissed as withdrawn with liberty as prayed for.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 30.03.2016smriti (RAJ RAHUL GARG)JUDGE