The Commissioner Of Income Tax, Bathinda v. Ajay Kumar Mittal, J. (Oral

IN THE HIGH COURT OF PUNJAB AND HARYANAAT CHANDIGARH CM No. 2037-CII of 2016 in/and ITA No. 734 of 2010 Decided on : 05.02.2016 The Commissioner of Income Tax, Bathinda Versus Smt. Rekha Uppal . . . Appellant . . . Respondent CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITTALHON'BLE MR. JUSTICE RAMENDRA JAIN PRESENT: Mr. C.S. Singh, Advocate for Mr. G.S. Hooda, Advocatefor the applicant-appellant. Mr. Divya Suri, Advocate for the non-applicant/respondent.**** AJAY KUMAR MITTAL, J. (Oral) CM No. 2037-CII of 2016 This is an application under Order 41 Rule 19 read with Section151 of the Civil Procedure Code for recalling the order dated 30.11.2015,whereby, the present appeal was dismissed for want of prosecution. Notice of this application. Mr. Divya Suri, Advocate, accepts notice on behalf of the non-applicant/respondent and states that he has no objection if the present appealis restored. After hearing learned counsel for the parties and perusing theaverments made in the application, which is supported by an affidavit of thelearned counsel for the applicant-appellant, the same is allowed and theappeal is ordered to be restored to its original number. CM stands disposed of. ITA No. 734 of 2010 At the oral request of learned counsel for the parties, the main appeal is taken up for hearing today. 2.Learned counsel for the appellant-revenue states that since thetax effect involved is ` 6,04,687/-, he has instructions to withdraw thepresent appeal in view of the circular No.21/2015, dated 10.12.2015 issuedby the C.B.D.T., New Delhi. However, he prayed that liberty be granted tothe revenue to file an application for revival of the appeal in case somethingsurvives therein. 3.Dismissed as withdrawn with liberty as prayed for.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. (AJAY KUMAR MITTAL) JUDGE February 05, 2016 J.Ram (RAMENDRA JAIN) JUDGE