Commissioner of Income-tax-II, Chandigarh v. Bebo Technologies (P) Ltd
[Citation -2019-LL-0903-34]

Citation 2019-LL-0903-34
Appellant Name Commissioner of Income-tax-II, Chandigarh
Respondent Name Bebo Technologies (P) 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 • withdrawal of appeal
Bot Summary: Mr. Manpreet S.Kanda, Advocate for the respondent. Learned counsel for the appellant-revenue states that since the tax effect involved is less than the monetary limit as prescribed in Circular No.3 of 2018 dated 11.07.2018 issued by the 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 the present appeal. He prayed that liberty be granted to the appellant-revenue to file an application for revival of the appeal, in case something survives therein. It isclarified that withdrawal of the appeal by the appellant-revenue shall not be taken to be affirmation of order of the Tribunal on merits. 1 of 2 ::: Downloaded on - 05-09-2019 11:21:14 ::: ITA No.329 of 2011 2 Further, the legal issue as claimed by the appellant-revenue is being left open to be adjudicated in an appropriate case. Since the main case has been dismissed, the pending C.M. Application, if any, also stands disposed of.


ITA No.329 of 2011 (O&M) 1 IN HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No.329 of 2011 (O&M) Date of decision : 03.09.2019 Commissioner of Income Tax-II, Chandigarh ...... Appellant versus M/s Bebo Technologies (P) Ltd., Mohali ...... Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MR.JUSTICE HARNARESH SINGH GILL *** Present : Mr. Vivek Sethi, 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 Dismissed as withdrawn with liberty as prayed for.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 11:21:14 ::: ITA No.329 of 2011 (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 11:21:14 ::: Commissioner of Income-tax-II, Chandigarh v. Bebo Technologies (P) Ltd
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