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102 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH -.-
CM-3787-CII-2021 in/and
ITA-182-2016 (O&M)
Date of decision : 08.09.2021
The Pr. Commissioner of Income Tax (Central), Ludhiana
…. Petitioner
Vs.
M/s R.P. Import and Export P. Ltd.
….Respondents.
CORAM: HON'BLE MR. JUSTICE AJAY TEWARI
HON'BLE MRS. JUSTICE ALKA SARIN
Present: Mr. Lokesh Sinhal, Advocate, for the applicant-respondent. AJAY TEWARI, J. (ORAL)
Taken up through video conferencing.
This is an application for disposing the present appeal i.e. ITA No. 182 of 2016 as infructuous in view of the circular dated 11.07.2018 (Annexure R-1) read with circular dated 08.09.2019 (Annexure R-2).
Learned counsel for the applicant states that tax effect in the present case is below the limit and the connected appeal [ITA-262-2016 titled as The Pr. Commissioner of Income Tax (Central) Vs. Sh. Rajinder Puri], which was admitted along with this was also dismissed on the same ground vide order dated 02.09.2021.
Notice of the application.
Mr. Kunal Sharma, Advocate, Sr. Standing Counsel, appears and accepts notice on behalf of the non-applicant/appellant and states that he has gone through the application and has no objection if this course of action is adopted.
TRIPTI SAINI 2021.09.09 13:19 I attest to the accuracy and integrity of this document
CM-3787-CII-2021 in/and ITA-182-2016 (O&M)
-2-
Consequently, the application is allowed and the main case is taken up on Board today iself and the same is dismissed in view of the Circular No.3/2018 (Annexure R-1) and Circular No.17/2019 (Annexure R- 2).
Since the main case has been dismissed, the pending civil miscellaneous application, if any, also stands disposed of.
( AJAY TEWARI ) JUDGE
September 08, 2021
( ALKA SARIN ) tripti
JUDGE
NOTE: Whether speaking/non-speaking: Speaking
Whether reportable: YES/NO
TRIPTI SAINI 2021.09.09 13:19 I attest to the accuracy and integrity of this document