Commissioner of Income-tax (Central), Ludhiana v. Chavan Rishi International (P) Ltd
[Citation -2019-LL-1016-46]
Citation | 2019-LL-1016-46 |
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Appellant Name | Commissioner of Income-tax (Central), Ludhiana |
Respondent Name | Chavan Rishi International (P) Ltd. |
Court | HIGH COURT OF PUNJAB & HARYANA |
Relevant Act | Income-tax |
Date of Order | 16/10/2019 |
Judgment | View Judgment |
Keyword Tags | condonation of delay • monetary limit • tax effect |
Bot Summary: | AJAY TEWARI, J. CM-3510-CII-2011 This is an application for condonation of delay of 416 days in re-filing the present appeal. For the reasons stated in the application, the same is allowed. Delay of 416 days in re-filing the appeal is condoned. 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 1 of 2 ::: Downloaded on - 22-10-2019 17:43:06 ::: ITA No. 63 of 2011 -2- 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. |