Pr. Commissioner Of Income Tax, Shimla v. M/S Devon Hotels

IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA ITA No.17 of 2016 Date of decision:10.10.2018 Pr. Commissioner of Income Tax, Shimla. …. Appellant. Versus M/s Devon Hotels …. Respondent. Coram: The Hon’ble Mr. Justice Sanjay Karol, Judge. The Hon’ble Mr. Justice Sandeep Sharma, Judge. Whether approved for reporting?[1] No. For the Appellant : Mr. Vinay Kuthiala, Senior Advocate with Ms. Vandana Kuthiala, Advocate. For the Respondent :Mr. Ajay Vaidya, Advocate. Sanjay Karol, Judge (Oral) Order dated 29.12.2014, passed by the Commissioner of Income Tax (Appeals), Shimla, H.P., in Appeal No.IT/426, 429 & 428/13-14/Sml, filed by M/s Deven Hotels (Annexure P-2), affirmed vide order dated 6.11.2015 by Income Tax Appellate Tribunal, Chandigarh Bench, Chandigarh, in ITA No. 294/Chd/2015, titled as The ITO Nahan vs. M/s Devon Hotels (Annexure PA), is the subject matter of Whether reporters of Local Papers may be allowed to see the judgment? consideration in the present appeal filed under Section 260-A of the Income Tax Act, 1961. 2. In view of para-5 of Circular No.3 of 2018, dated 11.7.2018, issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board Direct Taxes, appeal is not pressed due to low tax component involved in the appeal. Ordered accordingly. 2. However, it stands clarified that withdrawal of the appeal shall not have any bearing on the outcome/merits of other connected matters, if any. (Sanjay Karol), Judge. October 10, 2018 (KS) (Sandeep Sharma), Judge.