Pr.Commissioner Of Income Tax (Central), Gurgaon v. M/S Renaissance Buildcon Company (P) Ltd. (Through Its Managing Director)

CM No. 1040-CII of 2019 in/and ....1....

ITA No. 53 of 2019

IN THE HIGH COURT OF PUNJAB AND HARYANA AT

CHANDIGARH CM No. 1040-CII of 2019 in/and ITA No. 53 of 2019 (O&M) Date of Decision: 30.8.2019 Principal Commissioner of Income Tax (Central), Gurgaon .......Appellant Vs.

M/s Renaissance Buildcon Company (P) Ltd.

.......Respondent CORAM: HON'BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE HARNARESH SINGH GILL

Present:

Mr. Dinesh Saini, Advocate for Mr. Kunal Sharma, Advocate for the appellant.

***** AJAY TEWARI , J. (ORAL) CM No. 1040-CII of 2019 This is an application under Section 151 CPC seeking condonation of delay of 154 days in re-filing the present appeal. For the reasons stated in the application, the same is allowed. Delay of 154 days in re-filing the appeal is condoned. ITA No. 53 of 2019 (O&M) Learned counsel for the appellant-revenue has very fairly stated that since the tax effect involved is less than Rs. One crore, he has instructions to withdraw the present appeal in view of Circular dated 17/2019 dated 08.08.2019 issued by the Central Board of Direct Taxes, New Delhi. However, he has prayed that liberty be granted to revenue to file an GURPREET SINGH 2019.09.03 15:29 I attest to the accuracy and authenticity of this document chandigarh

CM No. 1040-CII of 2019 in/and ....2....

ITA No. 53 of 2019 application for revival of the appeal in case something survives therein. Dismissed as withdrawn with liberty as prayed for. Further the legal issue as claimed by the revenue is being left open to be adjudicated in an appropriate case.

(AJAY TEWARI) JUDGE (HARNARESH SINGH GILL) August 30, 2019 JUDGE Gurpreet Whether speaking /reasoned : Yes Whether Reportable : No GURPREET SINGH 2019.09.03 15:29 I attest to the accuracy and authenticity of this document chandigarh