IN HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 110 ITA No. 461 of 2018 (O&M) Date of Decision : 23.09.2019 Principal Commissioner of Income Tax, Faridabad Appellant Versus M/s Indian Armour Systems Pvt. Ltd. Respondent CORAM:HON'BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE HARNARESH SINGH GILL Present: Mr. Tajender K. Joshi, Senior Standing Counsel for appellant. AJAY TEWARI, J.(ORAL) CM-25675-CII-2018 1. This is application for condonation of delay of 3 days in filing present appeal. Heard. In view of reasons mentioned in application, same is allowed. 2. Delay of 3 days in filing appeal is condoned. ITA No. 461 of 2018 3. 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 ITA No. 461 of 2018 (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. 4. Dismissed as withdrawn with liberty as prayed for. 5. Since main case has been dismissed, pending C.M. application, if any, also stands disposed of. ( AJAY TEWARI ) JUDGE ( HARNARESH SINGH GILL ) 23.09.2019 JUDGE pooja saini Whether speaking/reasoned? Yes/No Whether reportable? Yes/No 2 of 2 Principal Commissioner of Income-tax, Faridabad v. Indian Armour Systems Pvt. Ltd