445 IN HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH ITA No.21 of 2002 Date of Decision: 18.02.2020 Manoj Kumar, Prop., M/s Medicare Surgicals, Ludhiana Appellant Versus Commissioner of Income Tax, Ludhiana and another Respondents CORAM: HON'BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE AVNEESH JHINGAN Present: Mr. Alok Mittal, Advocate for appellant. Mr. Rajesh Katoch, Senior Standing Counsel with Ms. Pridhi Jaswinder Sandhu, Junior Standing Counsel for Revenue. AJAY TEWARI, J. (Oral) [1] This appeal was filed under Section 260A of Income Tax Act, 1961 against order of Income Tax Appellate Tribunal, Chandigarh in ITA No.277/Chandi/93 for assessment year 1989-90. [2] Learned counsel for appellant states that he has no instructions. Even otherwise, we find that amount involved is paltry. [3] Dismissed for non-prosecution, with liberty to revive appeal if something survives therein. [4] Since main case is dismissed, pending application, if any, stands disposed of. [AJAY TEWARI] JUDGE [AVNEESH JHINGAN] JUDGE February 18, 2020 pankaj baweja 1. Whether speaking/ reasoned : Yes / No PANKAJ BAWEJA 2. Whether reportable : Yes / No 2020.02.20 10:30 I attest to accuracy and authenticity of this document HIGH COURT, CHANDIGARH Manoj Kumar v. Commissioner of Income-tax, Ludhiana And Another