The Principal Commissioner of Income-tax, Rohtak v. Atlas Cycles (Haryana) Ltd
[Citation -2019-LL-1003-6]

Citation 2019-LL-1003-6
Appellant Name The Principal Commissioner of Income-tax, Rohtak
Respondent Name Atlas Cycles (Haryana) Ltd.
Relevant Act Income-tax
Date of Order 03/10/2019
Judgment View Judgment
Keyword Tags monetary limit • tax effect

IN HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No.216 of 2019 (O&M) Date of decision : 03.10.2019 Principal Commissioner of Income Tax, Rohtak ...... Appellant versus Atlas Cycles (Haryana) Ltd., ...... 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-10677-CII-2019 1. For reasons recorded, application is allowed. Delay of 237 days in re-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 - 04-10-2019 10:35:44 ::: -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 Dismissed as withdrawn with liberty as prayed for. 4.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 - 04-10-2019 10:35:45 ::: Principal Commissioner of Income-tax, Rohtak v. Atlas Cycles (Haryana) Ltd
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