Pr. Commissioner of Income-tax (Central), Gurgaon v. Prashanti Surya Construction Co. Pvt. Ltd
[Citation -2019-LL-0903-29]

Citation 2019-LL-0903-29
Appellant Name Pr. Commissioner of Income-tax (Central), Gurgaon
Respondent Name Prashanti Surya Construction Co. Pvt. Ltd.
Court HIGH COURT OF PUNJAB & HARYANA
Relevant Act Income-tax
Date of Order 03/09/2019
Judgment View Judgment
Keyword Tags monetary limit • tax effect


ITA No.443 of 2017 (O&M) 1 IN HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No.443 of 2017 (O&M) Date of decision : 03.09.2019 Pr. Commissioner of Income Tax (Central), Gurgaon ...... Appellant versus M/s Prashanti Surya Construction Co. Pvt. Ltd. ...... Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MR.JUSTICE HARNARESH SINGH GILL *** Present :- None for appellant. Mr. K.L.Goyal, Senior Advocate with Mr. Chetan Sood, Advocate for respondent. *** AJAY TEWARI, J. (Oral) 1. We find that tax effect involved is less than monetary limit as prescribed in Circular No.3 of 2018 dated 11.07.2018 issued by Central Board of Direct Taxes, further amended vide Circular No.17 of 2019 dated 08.08.2019 read with Letter No.F.No.279/Misc/M- 93/2018-ITJ dated 20.08.2019. In circumstances, we deem it appropriate to dismiss this appeal. Ordered accordingly. However, liberty is granted to appellant-revenue to file application for revival of appeal, in case something survives therein. 2. It is, further, clarified that dismissal of appeal shall not be taken to be affirmation of order of Tribunal on merits. Further, 1 of 2 ::: Downloaded on - 05-09-2019 11:42:16 ::: ITA No.443 of 2017 (O&M) 2 legal issue as claimed by appellant-revenue is being left open to be adjudicated in appropriate case. 3. Since main case has been dismissed, pending C.M. Application, if any, also stands disposed of. (AJAY TEWARI) JUDGE (HARNARESH SINGH GILL) JUDGE 03.09.2019 pooja sharma-I Whether speaking/reasoned Yes/No Whether Reportable : Yes/No 2 of 2 ::: Downloaded on - 05-09-2019 11:42:17 ::: Pr. Commissioner of Income-tax (Central), Gurgaon v. Prashanti Surya Construction Co. Pvt. Ltd
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