108 IN HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA-17-2019(O&M) Date of decision : 16.01.2020 COMMISSIONER OF INCOME TAX(INTERNATIONAL TAXATION)- 2,NEW DELHI APPELLANT VERSUS SH.ARUN MUNDRAY SAINI RESPONDENT CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE AVNEESH JHINGAN Present :- Mr.Kunal Sharma, Senior Standing counsel with Ms. Pridhi Jaswinder Sandu, Advocate for appellant. AJAY TEWARI, J. (Oral) 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. 2. Dismissed as withdrawn with liberty as prayed for. 3. Since main case has been dismissed, pending C.M. Application, if any, also stands disposed of. ( AJAY TEWARI ) JUDGE (AVNEESH JHINGAN ) th 16 January, 2020 JUDGE shabha Whether speaking/reasoned : Yes/No Whether Reportable : Yes/No SHABHA 2020.01.17 15:24 I attest to accuracy and integrity of this document Commissioner of Income-tax (International Taxation)-2, New Delhi v. Arun Mundray Saini