The Pr. Commissioner Of Income Tax -3 v. Empire Casting Pvt. Ltd.

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IN THE HIGH COURT OF DELHI AT NEW DELHI

+ ITA 79/2019 THE PR. COMMISSIONER OF INCOME TAX -3 ..... Appellant Through:

Mr. Ruchir Bhatia, Advocate.

versus EMPIRE CASTING PVT. LTD.

..... Respondent Through:

None.

CORAM:

HON'BLE MR. JUSTICE VIPIN SANGHI HON'BLE MR. JUSTICE SANJEEV NARULA

O R D E R

% 04.09.2019 C.M. No. 4303/2019 (delay)

1. By this application the applicant seeks condonation of delay of 253 days in re-filing the application.

For the reasons stated in the application, the delay is condoned.

2. The application stands disposed of in the aforesaid terms. ITA 79/2019

3. In the light of the circular dated 08.08.2019 issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes (Judicial Section), Government of India, which fixes the monetary limit in respect of tax effect, inter alia, before the High Court in which the Department could pursue the matter as Rs. 1,00,00,000/- and in view of the fact that the tax effect in the present case is Rs. 5,06,624/-, the present appeal is disposed of

as not pressed.

VIPIN SANGHI, J SANJEEV NARULA, J SEPTEMBER 04, 2019 nk