The Commissioner of Income-tax, Chennai v. Peri Software Solutions Pvt.Ltd
[Citation -2019-LL-0904-35]

Citation 2019-LL-0904-35
Appellant Name The Commissioner of Income-tax, Chennai
Respondent Name Peri Software Solutions Pvt.Ltd.
Court HIGH COURT OF MADRAS
Relevant Act Income-tax
Date of Order 04/09/2019
Assessment Year 2011-12
Judgment View Judgment
Keyword Tags monetary limit • tax effect • delayed payment of employee's contribution towards esi and pf
Bot Summary: When the matter is taken up for hearing, learned Standing Counsel for the Department brought to our notice the Circular instruction issued by the 3 /4 Tax Case Appeal No.87 of 2017 The Commissioner of Income Tax, Chennai vs. M/s.Peri Software Solutions Pvt.Ltd., Central Board of Direct Taxes vide Circular No.17/2019, dated 8th August,2019, wherein, it is stipulated that appeals shall not be filed/pursued by the Department before the High Court in cases where the tax effect does not exceed Rs.1,00,00,000/-. In the instant case, the tax effect is said to be less than the monetary limit imposed and the Appeal filed by the Revenue is dismissed, as withdrawn, keeping open the substantial questions of law for determination in appropriate cases.


IN HIGH COURT OF JUDICATURE AT MADRAS DATED : 04.09.2019 CORAM HON'BLE DR.JUSTICE VINEET KOTHARI AND HON'BLE MR.JUSTICE C.SARAVANAN Tax Case Appeal No.87 of 2017 Commissioner of Income Tax, Chennai. .. Appellant Vs. M/s.Peri Software Solutions Pvt.Ltd., M/s.Ramesh & Ramachandran Chartered Accountant New No.39, Old No.29/3, Vishwanathapuram Main Road, Kodambakkam, Chennai 600 024. .. Respondent Appeal under Section 260-A of Income Tax Act, 1961, against order of Income Tax Appellate Tribunal, Chennai 'C' Bench dated 03.06.2016 - ITA No.754/Mds/2016(Assessment Year 2011-12). For Appellant : Mr.T.Ravikumar Senior Standing Counsel. For Respondent : Mr.A.S.Sriraman 2 /4 Tax Case Appeal No.87 of 2017 Commissioner of Income Tax, Chennai vs. M/s.Peri Software Solutions Pvt.Ltd., JUDGMENT (By DR.VINEET KOTHARI,J.) This Tax Case Appeal has been filed by Revenue, calling in question correctness of order passed by Income Tax Appellate Tribunal, Chennai 'C' Bench, dated 09.04.2010, in ITA No.754/Mds/2016, Assessment Year 2011-12, by raising following substantial questions of law : i) "Whether on facts and in circumstances of case, Tribunal was right in deleting addition of Rs.30,16,641/- made by A.O. on account of delayed payment to Employee's Contribution to Provident Fund and ESI? and ii) Is not finding of Tribunal bade by deleting additions made under Section 36(1)(a) which is allowed only if employee's contribution to provident fund and ESI are credited into specified account within specified due dates as per respective Acts which is not case on hand? 2. When matter is taken up for hearing, learned Standing Counsel for Department brought to our notice Circular instruction issued by 3 /4 Tax Case Appeal No.87 of 2017 Commissioner of Income Tax, Chennai vs. M/s.Peri Software Solutions Pvt.Ltd., Central Board of Direct Taxes vide Circular No.17/2019, dated 8th August,2019, wherein, it is stipulated that appeals shall not be filed/pursued by Department before High Court in cases where tax effect does not exceed Rs.1,00,00,000/- (Rupees One Crore). 3. In instant case, tax effect is said to be less than monetary limit imposed and, therefore, Appeal filed by Revenue is dismissed, as withdrawn, keeping open substantial questions of law for determination in appropriate cases. No costs. (V.K.,J.) (C.S.N.,J.) 04.09.2019 Index : Yes/No Internet : Yes/No kkd To Income Tax Appellate Tribunal, Chennai 'C' Bench, Chennai. 4 /4 Tax Case Appeal No.87 of 2017 Commissioner of Income Tax, Chennai vs. M/s.Peri Software Solutions Pvt.Ltd., DR.VINEET KOTHARI, J. and C.SARAVANAN, J. kkd TCA No.87 of 2017 04.09.2019 Commissioner of Income-tax, Chennai v. Peri Software Solutions Pvt.Ltd
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