Pr. Commissioner Of Income Tax, Panchkula v. Dhanender Kumar (Huf

IN THE HIGH COURT OF PUNJAB AND HARYANAAT CHANDIGARH ITA-168-2019(O&M)Date of decision: 21.04.2022 Pr. Commissioner of Income Tax, Panchkula .... Appellant Versus Dhanender Kumar (HUF) ...- Respondent CORAM: HON'BLE MR. JUSTICE TEJINDER SINGH DHINDSAHON'BLE MR. JUSTICEK PANKAJ JAIN Present:Mr. Yogesh Putney, Senior Standing Counselfor the appellant, FE FE FS TEJINDER SINGH DHINDSA, J (ORAL) 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.17 of 2019 datedOS.08.2019 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appellant-revenue tofile an application for revival of the appeal, in case something survivestherein. 2 Dismissed as withdrawn with liberty as prayed for. It 1s,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-168-2019(O&M) 3)Since the main case has been dismissed, the pending C.M, Application, if any, also stands disposed of. (TEJINDER SINGH DHINDSA)JUDGE| 21.04.2022Dinesh (PANKAJ JAIN)JUDGE Whether speaking/reasonedYes.Whether ReportableNo