Principal Commissioner Of Income-Tax Faridabad v. M/S Mansha Builders And Contractors P. Ltd

IN THE HIGH COURT OF PUNJAB AND HARYANAAT CHANDIGARH. 104ITA-82-2019 (O&M)Date of Decision : 15.07.2019 Principal Commissioner of Income-Tax Faridabad ... Appellant Versus M/s Mansha Builders and Contractors P. Ltd. ...Respondent CORAM: HON'BLE MR. JUSTICE AJAY TEWARIHON'BLE MR. JUSTICE HARNARESH SINGH GILL Present:Mr. Rajat Garg, Advocate forMr. Tajender K.Joshi, Advocate for the appellant. HARNARESH SINGH GILL, J. CM;1308FCI];2019 This is an application under Section 5 of Limitation Act, 1963 for condoning 4 days delay in filing the present appeal, The application is supported by a duly sworn affidavit. For the reasons given in the application, the same is allowed and delay of 4 days in filing of the appeal is condoned, CM;1306FCI];2019 This is an application for condoning 47 days delay in re-filing the present appeal. The application is supported by a duly sworn affidavit. For the reasons given in the application, the same is allowed anddelay of 47 days in re-filing of the appeal is condoned. Main case The present appeal has been filed by the Revenue under Section260-A of the Income Tax Act, 1961 against the order of the Income TaxAppellate Tribunal, Delhi Bench 'E' New Delhi. Before proceeding further, from the perusal of the appeal it isforthcoming that the amount involved in the present appeal is onlyRs.3,30,960/-. Learned counsel for the appellant has not disputed the fact that thetax effect involved in the present appeal is less than the monetary limitsfixed by Circular No.3/2018 dated 11.07.2018 issued by Central BoardDirect Taxes, Government of India, Ministry of Finance, Department ofRevenue. He seeks permission to withdraw the present appeal in view of thesaid circular. He has prayed that liberty be granted to the Revenue to fileapplication for revival in case something survives. Dismissed as withdrawn with liberty as prayed for. The legalissues claimed by the Revenue are left open for adjudication in anappropriate case. (AJAY TEWARI )JUDGE 15.07.2019pooja saini ( HARNARESH SINGH GILL )JUDGE Whether speaking/reasoned? Whether reportable? Yes/NoYes/No