ITA No. 206 of 2019 (O&M) -1- IN HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No. 206 of 2019 (O&M) Date of Decision: 13.9.2019 Pr. Commissioner of Income Tax-2, Rohtak Appellant Vs. M/s Haryana Steel and Alloy Limited, Sonepat Respondent CORAM: HON BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE HARNARESH SINGH GILL Present: Mr. Sandeep Goyal, Advocate for appellant. ***** AJAY TEWARI, J. (ORAL) CM-10458-CII-2019 This is application for condonation of delay of 241 days in re-filing present appeal. For reasons stated in application, same is allowed. Delay of 241 days in re-filing appeal is condoned CM-10459-CII-2019 This is application for condonation of delay of 30 days in filing present appeal. For reasons stated in application, same is allowed. Delay of 30 days in filing appeal is condoned ITA No. 206 of 2019 (O&M) 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 1 of 2 ::: Downloaded on - 18-09-2019 16:04:22 ::: ITA No. 206 of 2019 (O&M) -2- 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 Dismissed as withdrawn with liberty as prayed for. 3. Since main case has been dismissed, pending application, if any, also stands disposed of. (AJAY TEWARI) JUDGE (HARNARESH SINGH GILL) September 13, 2019 JUDGE Gurpreet Whether speaking /reasoned : Yes Whether Reportable : No 2 of 2 ::: Downloaded on - 18-09-2019 16:04:22 ::: Pr. Commissioner of Income-tax-2, Rohtak v. Haryana Steel and Alloy Limited