Principal Commissioner of Income-tax (Central), Gurgaon v. Renaissance Buildcon Company (P) Ltd
[Citation -2019-LL-0830-20]

Citation 2019-LL-0830-20
Appellant Name Principal Commissioner of Income-tax (Central), Gurgaon
Respondent Name Renaissance Buildcon Company (P) Ltd.
Court HIGH COURT OF PUNJAB & HARYANA
Relevant Act Income-tax
Date of Order 30/08/2019
Judgment View Judgment
Keyword Tags condonation of delay • tax effect
Bot Summary: AJAY TEWARI, J. CM No. 1040-CII of 2019 This is an application under Section 151 CPC seeking condonation of delay of 154 days in re-filing the present appeal. For the reasons stated in the application, the same is allowed. Delay of 154 days in re-filing the appeal is condoned. ITA No. 53 of 2019 Learned counsel for the appellant-revenue has very fairly stated that since the tax effect involved is less than Rs. One crore, he has instructions to withdraw the present appeal in view of Circular dated 17/2019 dated 08.08.2019 issued by the Central Board of Direct Taxes, New Delhi. He has prayed that liberty be granted to revenue to file an 1 of 2 ::: Downloaded on - 04-09-2019 10:36:13 ::: CM No. 1040-CII of 2019 in/and ....2.... ITA No. 53 of 2019 application for revival of the appeal in case something survives therein. Further the legal issue as claimed by the revenue is being left open to be adjudicated in an appropriate case.


CM No. 1040-CII of 2019 in/and ....1.... ITA No. 53 of 2019 IN HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CM No. 1040-CII of 2019 in/and ITA No. 53 of 2019 (O&M) Date of Decision: 30.8.2019 Principal Commissioner of Income Tax (Central), Gurgaon .......Appellant Vs. M/s Renaissance Buildcon Company (P) Ltd. .......Respondent CORAM: HON BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE HARNARESH SINGH GILL Present: Mr. Dinesh Saini, Advocate for Mr. Kunal Sharma, Advocate for appellant. AJAY TEWARI, J. (ORAL) CM No. 1040-CII of 2019 This is application under Section 151 CPC seeking condonation of delay of 154 days in re-filing present appeal. For reasons stated in application, same is allowed. Delay of 154 days in re-filing appeal is condoned. ITA No. 53 of 2019 (O&M) Learned counsel for appellant-revenue has very fairly stated that since tax effect involved is less than Rs. One crore, he has instructions to withdraw present appeal in view of Circular dated 17/2019 dated 08.08.2019 issued by Central Board of Direct Taxes, New Delhi. However, he has prayed that liberty be granted to revenue to file 1 of 2 ::: Downloaded on - 04-09-2019 10:36:13 ::: CM No. 1040-CII of 2019 in/and ....2.... ITA No. 53 of 2019 application for revival of appeal in case something survives therein. Dismissed as withdrawn with liberty as prayed for. Further legal issue as claimed by revenue is being left open to be adjudicated in appropriate case. (AJAY TEWARI) JUDGE (HARNARESH SINGH GILL) August 30, 2019 JUDGE Gurpreet Whether speaking /reasoned : Yes Whether Reportable : No 2 of 2 ::: Downloaded on - 04-09-2019 10:36:13 ::: Principal Commissioner of Income-tax (Central), Gurgaon v. Renaissance Buildcon Company (P) Ltd
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