IN HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No.306 of 2019 (O&M) Date of decision : 03.10.2019 Principal Commissioner of Income Tax, Karnal Appellant versus Suresh Dutt Malhotra Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MR.JUSTICE HARNARESH SINGH GILL *** Present : Mr. Sandeep Goyal, Sr. Standing Counsel with Mr. Chetan Sood, Advocate for applicant-appellant. *** AJAY TEWARI, J. (Oral) CM-13816-CII-2019 1. For reasons recorded, application is allowed. Delay of 2 days in filing appeal is condoned. Main Case 2. 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. 1 of 2 ::: Downloaded on - 09-10-2019 16:57:18 ::: -2- 3. Dismissed as withdrawn with liberty as prayed for. 4. Since main case has been dismissed, pending C.M. Application, if any, also stands disposed of. (AJAY TEWARI) JUDGE (HARNARESH SINGH GILL) JUDGE 03.10.2019 pooja sharma-I Whether speaking/reasoned Yes/No Whether Reportable : Yes/No 2 of 2 ::: Downloaded on - 09-10-2019 16:57:19 ::: Principal Commissioner of Income-tax, Karnal v. Suresh Dutt Malhotra