Pr. Commissioner Of Income Tax-1, Chandigarh v. Appellan

IN THE HIGH COURT OF PUNJAB & HARYANAAT CHANDIGARH ITA-117-2019 (O&M)Date of Decision:25.07.2022 Pr. Commissioner of Income Tax-1, Chandigarh Versus ....... Appellan Anil Talwar ......Respondent CORAM: HON'BLE MR. JUSTICE TEJINDER SINGH DHINDSAHON'BLE MR. JUSTICE PANKAJ JAIN Present:- Mr. Yogesh Putney, Senior Standing Counsel for the appellantFE FE TEJINDER SINGH DHINDSA J.(Oral) Learned counsel for the appellant-revenue states that since thetax 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.17 of 2019 datedO08O8.2019 read with Letter No.K.No.279/Misc/M-93/2018-ITJ dated20.08.2019, 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. Dismissed as withdrawn with liberty as prayed for.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.Further, the legal issue as claimed by the appellant-revenue is being leftopen to be adjudicated in an appropriate case. ITA-117-2019 (O&M) Since the main case has been dismissed as withdrawn, thepending C.M. Application, if any, also stands disposed of. (TEJINDER SINGH DHINDSA)JUDGE 25.07.2022shweta (PANKAJ JAIN) |JUDGE Whether speaking/reasoned : Yes /No Whether Reportable : Yes/No