106 IN HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No.222 of 2019 (O&M) Date of decision : 05.02.2020 Pr. Commissioner of Income Tax Gurgaon Appellant versus M/s CPS Cash Processing Solutions Pvt. Ltd. Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MR.JUSTICE AVNEESH JHINGAN Present : Mr. Tajender K.Joshi, Advocate for for appellant. Mr. Pranjal P.Chaudhary, Advocate for caveator. 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to appellant-revenue to file application for revival of appeal, in case something survives therein. 2 Dismissed as withdrawn with liberty as prayed for. 3 Since main case has been dismissed, pending C.M. Application, if any, also stands disposed of.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) JUDGE 05.02.2020 pooja sharma-I Whether speaking/reasoned Yes/No Whether Reportable : Yes/No POOJA SHARMA 2020.02.10 10:21 I attest to accuracy and integrity of this document Pr. Commissioner of Income-tax, Gurgaon v. CPS Cash Processing Solutions Pvt. Ltd