ITA No.183 of 2018 (O&M) 1 IN HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No.183 of 2018 (O&M) Date of decision : 03.09.2019 Pr. Commissioner of Income Tax-3, Ludhiana ...... Appellant versus M/s D.D.Agro Industries Ltd. ...... Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MR.JUSTICE HARNARESH SINGH GILL *** Present : Mr. Rajesh Katoch, Advocate for Mr. Pridhi Jaswinder Sandhu, Advocate for appellant. Mr. Manpreet S.Kanda, Advocate for respondent. *** AJAY TEWARI, J. (Oral) 1. Learned counsel for appellant-revenue states that since 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, he has instructions to withdraw present appeal. However, he prayed that liberty be granted to appellant-revenue to file application for revival of appeal, in case something survives therein. 2. Dismissed as withdrawn with liberty as prayed for. It is, however,clarified that withdrawal of appeal by appellant-revenue shall not be taken to be affirmation of order of Tribunal on merits. 1 of 2 ::: Downloaded on - 05-09-2019 11:45:30 ::: ITA No.183 of 2018 (O&M) 2 Further, 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 11:45:31 ::: Pr. Commissioner of Income-tax-3, Ludhiana v. D.D. Agro Industries Ltd