Principal Commissioner Of Income-Tax, Faridabad v. Shri Sunil Parkash, Faridabad

ITA-390-2018 IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH ITA-390-2018 (O&M) Date of Decision: 14.3.2019 Principal Commissioner of Income-Tax, Faridabad Versus ...Appellant. Shri Sunil Parkash, Faridabad ...Respondent. CORAM:- HON'BLE MR. JUSTICE AJAY KUMAR MITTAL.HON'BLE MRS. JUSTICE MANJARI NEHRU KAUL. PRESENT: Mr. Tajender K. Joshi, Sr. Standing Counsel for the appellant. AJAY KUMAR MITTAL, J. 1.Delay of 45 days in refiling the appeal is condoned. 2.Learned counsel for the appellant-revenue states that since the tax effect involved is ` 34,83,850/-, he has instructions to withdraw thepresent appeal in view of Circular No.03/2018, dated 11[th] July, 2018, issuedby the Central Board of Direct Taxes, New Delhi. However, he has prayedthat liberty be granted to the revenue to file an application for revival of theappeal in case something survives therein. 3.Dismissed as withdrawn with liberty as prayed for. It is,however, clarified that withdrawal of the appeal by the revenue shall not betaken to be affirmation of order of the Tribunal on merits. Further, the legalissue as claimed by the revenue is being left open to be adjudicated in anappropriate case. 4.CM-23579-CII-2018 has been filed under Section 5 of the Limitation Act, 1963 for condonation of 92 days' delay in filing the appeal. ITA-390-2018 Since the appeal has been dismissed as withdrawn, no further orders arerequired to be passed on the said application and the same is disposed of assuch. (AJAY KUMAR MITTAL) JUDGE