Dismissed

Cit, Ludhiana v. M/S Chavan Rishi Developers(P) Ltd. New Delhi

Punjab & Haryana HC16 Oct 2019ITA/736/2010

Case brief

AI extract

What is this about?

The High Court allowed an application for condonation of a 301-day delay in re-filing an income tax appeal. The appeal was subsequently dismissed as withdrawn, with liberty granted to the appellant to apply for its revival.

What did the court decide?

Delay of 301 days in re-filing appeal condoned; appeal dismissed as withdrawn with liberty to seek revival.

Cit, Ludhiana Vs M/S Chavan Rishi Developers(P) Ltd. New… — Income Tax | Punjab & Haryana HC (2019)

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ITA No. 736 of 2010 (O&M)

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-1-

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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ITA No. 736 of 2010 (O&M) Date of Decision: 16.10.2019

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Commissioner of Income Tax (Central), Ludhiana

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.......Appellant

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Vs.

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M/s Chavan Rishi Developers (P) Ltd., New Delhi

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.......Respondent

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

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Present: Mr. Rajesh Katoch, Senior Standing Counsel with Ms. Pridhi Jaswinder Sandhu, Junior Standing Counsel for the appellant.

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Mr. Pankaj Jain, Senior Advocate with Mr. Divya Suri, Advocate for the respondent.

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AJAY TEWARI, J. (ORAL)

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CM-24668-CII-2010

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This is an application for condonation of delay of 301 days in re-filing the present appeal.

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For the reasons stated in the application, the same is allowed.

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Delay of 301 days in re-filing the appeal is condoned.

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ITA-736-2010 (O&M)

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Learned counsel for the appellant-revenue states that since the tax effect involved is less than the monetary limit as prescribed in Circular No.3 of 2018 dated 11.07.2018 issued by the 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

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GURPREET SINGH 2019.10.18 16:20 I attest to the accuracy and authenticity of this document chandigarh

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ITA No. 736 of 2010 (O&M) -2-

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withdraw the present appeal. However, he prayed that liberty be granted to the appellant-revenue to file an application for revival of the appeal, in case something survives therein.

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Dismissed as withdrawn with liberty as prayed for.

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Since the main case has been dismissed, the pending application, if

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any, also stands disposed of.

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(AJAY TEWARI) JUDGE

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(HARNARESH SINGH GILL) October 16, 2019 JUDGE Gurpreet

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Whether speaking /reasoned : Yes Whether Reportable : No

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GURPREET SINGH 2019.10.18 16:20 I attest to the accuracy and authenticity of this document chandigarh

Cit, Ludhiana v. M/S Chavan Rishi Developers(P) Ltd. New Delhi

Case brief

What is this about?

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Cit, Ludhiana v. M/S Chavan Rishi Developers(P) Ltd. New Delhi

Case brief

What is this about?

What did the court decide?

What the court decided

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