Principal Commissioner Of Income Tax Gurgaon v. M/S Zimmer India Pvt Ltd

IN THE HIGH COURT OF PUNJAB AND HARYANA

AT CHANDIGARH CM-2514-CII-2019 in/and ITA-9-2016 Decided on : 04.02.2019 Pr. Commissioner of Income Tax, Gurgaon . . . Appellant(s)

Versus

M/s Zimmer India Pvt. Ltd.

. . . Respondent(s) CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITTAL HON'BLE MRS. JUSTICE MANJARI NEHRU KAUL PRESENT: Tajender K. Joshi, Sr. Standing Counsel for the applicant-revenue.

Mr. Ashim Aggarwal, Advocate for the non-applicant/assessee.

**** AJAY KUMAR MITTAL, J. (Oral) CM-2514-CII-2019 This is an application filed under Section 151 of the CPC, seeking withdrawal of the writ petition.

Notice of this application.

Ms. Ashim Aggarwal, Advocate, accepts notice on behalf of nonapplicant/assessee and pleads no objection to the withdrawal of the appeal. It has been averred in the application that the tax effect involved in the present appeal is ` 27,38,474 and the Central Board of Direct Taxes, New Delhi, vide its circular No.03/2018, dated 11th July, 2018, has issued directions to withdraw all the appeals pending before the High Courts, wherein, the tax effect is below ` 50.00 lakhs.

After hearing learned counsel for the parties and perusing the detailed averments made in the application, which is supported by an affidavit of the learned counsel for the revenue, the Civil Miscellaneous Application is hereby allowed and the applicant-revenue is permitted to withdraw the present appeal. JAWALA RAM 2019.02.06 16:33 I attest to the accuracy and authenticity of this document Chandigarh CM stands disposed of.

CM-2514-CII-2019 in/and ITA-9-2016 - 2 - ITA-9-2016 At the joint request of learned counsel for the parties, the date of hearing in the main case is pre-poned from 19.03.2019 to today. 2.

In view of the order of even date passed in CM-2514-CII-2019, the present appeal stands dismissed as withdrawn. It is, however, clarified that dismissal of the appeal shall not be taken to be affirmation of order of the Tribunal on merits. Further, the legal issue as claimed by the revenue is being left open to be adjudicated in an appropriate case.

(AJAY KUMAR MITTAL) JUDGE (MANJARI NEHRU KAUL) JUDGE February 04, 2019 J.Ram Whether speaking/reasoned:

Yes/No Whether Reportable:

Yes/No JAWALA RAM 2019.02.06 16:33 I attest to the accuracy and authenticity of this document Chandigarh