Commissioner of Income-tax (Exemption), Chandigarh v. Dr. Shyam Lal Thapar Foundation
[Citation -2019-LL-1015-29]

Citation 2019-LL-1015-29
Appellant Name Commissioner of Income-tax (Exemption), Chandigarh
Respondent Name Dr. Shyam Lal Thapar Foundation
Court HIGH COURT OF PUNJAB & HARYANA
Relevant Act Income-tax
Date of Order 15/10/2019
Judgment View Judgment
Keyword Tags monetary limit • tax effect
Bot Summary: AJAY TEWARI, J. CM-27947-CII-2018 This is an application for condonation of delay of 33 days in filing the present appeal. For the reasons stated in the application, the same is allowed. Learned counsel for the appellant-revenue states that since the tax effect involved is less than the monetary limit as prescribed in Circular No.3 of 2018 dated 11.07.2018 issued by the 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 the present appeal. He prayed that liberty be granted to the appellant-revenue to file an application for revival of the appeal, in case something survives therein. Since the main case has been dismissed, the pending application, if any, also stands disposed of.


ITA No. 3507 of 2018 (O&M) -1- IN HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No. 3507 of 2018 (O&M) Date of Decision: 15.10.2019 Commissioner of Income Tax (Exemption), Chandigarh .......Appellant Vs. M/s Dr. Shyam Lal Thapar Foundation .......Respondent CORAM: HON BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE HARNARESH SINGH GILL Present: Mr. Denesh Goyal, Senior Standing Counsel for appellant. AJAY TEWARI, J. (ORAL) CM-27947-CII-2018 This is application for condonation of delay of 33 days in filing present appeal. For reasons stated in application, same is allowed. Delay of 33 days in filing appeal is condoned. ITA-3507-2018 (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 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 - 17-10-2019 10:52:32 ::: ITA No. 3507 of 2018 (O&M) -2- 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) October 15, 2019 JUDGE Gurpreet Whether speaking /reasoned : Yes Whether Reportable : No 2 of 2 ::: Downloaded on - 17-10-2019 10:52:32 ::: Commissioner of Income-tax (Exemption), Chandigarh v. Dr. Shyam Lal Thapar Foundation
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