IN HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH I.T. Appeal No.139 of 2016 Date of Decision : 26.09.2019 Pr. Commissioner of Income Tax-2, Chandigarh Appellant Versus M/s Steel Strips Ltd., Chandigarh Respondents CORAM : HON'BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE HARNARESH SINGH GILL Present :- Ms. Urvashi Dhugga, Advocate for appellant. None for respondent. AJAY TEWARI, J. (ORAL) It has been brought to our notice that one of us (Ajay Tewari, J.) had been counsel of respondent-assessee but counsel for appellant has pointed out that she wishes to withdraw this case in lieu of Circular of CBDT and therefore no disability attaches to Ajay Tewari, J. in allowing withdrawal. We find this to be indeed so. 2. This appeal has been filed against order of Income Tax Appellate Tribunal Division Bench, Chandigarh in ITA No.656/Chd/2014 dated 22.09.2015. 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, 1 of 2 ITA No.139 of 2016 (O&M) ::2:: 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, she has instructions to withdraw present appeal. However, she has prayed that liberty be granted to 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 Dismissed as withdrawn with liberty as prayed for. 5.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 decided, pending Civil Misc. Application, if any, also stands disposed of. (AJAY TEWARI) JUDGE (HARNARESH SINGH GILL) JUDGE September 26, 2019 ashish Whether speaking/reasoned - Yes/No Whether reportable - Yes/No 2 of 2 Pr. Commissioner of Income-tax-2, Chandigarh v. Steel Strips Ltd