Pr. Commissioner Of Income Tax-2, Rohtak v. M/S Haryana Steel And Alloy Limited, Sonepat

IN THE HIGH COURT OF PUNJAB AND HARYANA ATCHANDIGARH ITA No. 206 of 2019 (O&M) Date of Decision: 13.9.2019 Pr. Commissioner of Income Tax-2, Rohtak .......Appellant Vs. M/s Haryana Steel and Alloy Limited, Sonepat .......Respondent CORAM: HON’BLE MR. JUSTICE AJAY TEWARIHON'BLE MR. JUSTICE HARNARESH SINGH GILL Present:Mr. Sandeep Goyal, Advocate for the appellant. ***** AJAY TEWARI, J. (ORAL) CM-10458-CII-2019 This is an application for condonation of delay of 241 days in re-filing the present appeal. For the reasons stated in the application, the same is allowed.Delay of 241 days in re-filing the appeal is condoned CM-10459-CII-2019 This is an application for condonation of delay of 30 days in filing the present appeal. For the reasons stated in the application, the same is allowed.Delay of 30 days in filing the appeal is condoned ITA No. 206 of 2019 (O&M) 1.Learned counsel for the appellant-revenue states that since the tax effect involved is less than the monetary limit as prescribed in Circular No.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 with ITA No. 206 of 2019 (O&M) Letter No. F.No.279/Misc/M-93/2018-ITJ dated 20.08.2019, he has instructions to withdraw the present appeal. However, he prayed that liberty be granted to the appellant-revenue to file an application for revival of the appeal, in case something survives therein. 2.Dismissed as withdrawn with liberty as prayed for. 3.Since the main case has been dismissed, the pending application, if any, also stands disposed of. (AJAY TEWARI) JUDGE (HARNARESH SINGH GILL) September 13, 2019JUDGE GurpreetWhether speaking /reasoned : YesWhether Reportable : No