ONGC as representative assessee of University of Calgary, Alberta, Canada, Dehradun V. DCIT (International Taxation), Dehradun

ITA 1327/DEL/2016

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 3254 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 1 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-04-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 03-04-2017
• Assessment Year: 2011-2012
• Appeal Filed On: 10-03-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: KAVISH SYAL
• Keywords: Double taxation relief
• Section: 143(3); 28

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH E NEW DELHI BEFORE SHRI I.C. SUDHIR JUDICIAL MEMBER AND SHRI B.P. JAIN, ACCOUNTANT MEMBER ITA NO.4877/DEL/2013 AND 1327/DEL/2016 ASSESSMENT YEAR 2010-11 AND 2011-12 ONGC AS REPRESENTATIVE ASSESSEE OF UNIVERSITY OF CALGARY, ALBERTA, CANADA, DGM-HEAD, CORPORATE TAX, OIL AND NATURAL GAS CORPORATION LTD., ROOM NO.244, OLD SECRETARIAT BUILDING, TEL BHAWAN, DEHRADUN PAN: AAACO 1598A VS. ADIT, INTERNATIONAL TAXATION, AAYAKAR BHAWAN, 13-A SUBHASH ROAD, DEHRADUN. (APPELLANT) (RESPONDENT) REVENUE BY : SHRI RAJESH KUMAR, SR.D.R. ASSESSEE(S) BY : SHRI KAVISH SYAL, CA. / DATE OF HEARING : 03/04/2017 / DATE OF PRONOUNCEMENT: 28/04/2017 ORDER THESE TWO APPEALS OF THE ASSESSEE ARISE FROM THE OR DER OF LEARNED CIT(A)-II, DEHRADUN DATED 18.06.2013 FOR THE ASSESSMENT YEAR 2 010-11 AND FROM THE ORDER OF LEARNED CIT(A)-II NOIDA DATED 12.01.2016 FOR THE AS SESSMENT YEAR 2011-12. SINCE THE ISSUES IN BOTH THE APPEALS ARE IDENTICAL, THEREFORE, BOTH THE APPEALS ARE BEING TAKEN UP BY THIS CONSOLIDATED ORDER. FIRST OF ALL WE TAKE UP THE APPEAL OF THE ASSESSEE IN ITA NO.4877/DEL/2013 AS UNDER:- 2.THE ASSESSEE FILED ITS RETURN OF INCOME FOR A.Y. 2010-11 SHOWING INCOME OF RS. NIL BY M/S ONGC LTD. IN ITS CAPACITY AS THE REP RESENTATIVE ASSESSEE OF M/S UNIVERSITY OF CALGARY, ALBERTA, CANADA. THE CAS E OF THE APPELLANT WAS SELECTED FOR SCRUTINY ASSESSMENT BY ISSUANCE OF NOT ICE UNDER SECTION 143(2) ITA NO.4877/DEL/2013 2 OF THE ACT. ONGC IN THE RELEVANT A.Y., HAD MADE PAY MENTS OF RS . 95 , 55 , 265/- TO THE M/S UNIVERSITY OF CALGARY, CANADA (NON -RESIDENT) IN TERMS OF CONTRACT DATED 23.06.2008 FOR LONG TERM CO LLABORATION, PARTICIPATION, TRAINING, MAINTENANCE OF AIR INJECTI ON EQUIPMENT. THE SAID EQUIPMENT IS USED FOR INCREASING THE RECOVERY OF OI L . 3.THE ASSESSMENT WAS COMPLETED VIDE ORDER DATED 20. 03.2013 AND THE AFORESAID FEE WAS TREATED AS 'FEES FOR TECHNICAL SE RVICES' AS PER THE PROVISIONS CONTAINED IN SECTION 9 (L)(VII) OF THE A CT TO BE TAXED ON GROSS BASIS BY APPLYING SECTION 115(A) OF THE ACT. IT WAS FURTHER HELD THAT THE CONSIDERATION PAID IS OUTSIDE THE PURVIEW OF SECTIO N 44BB OF THE ACT. ACCORD I NGLY, THE TOTAL INCOME OF THE APPELLANT WAS ASSESSE D AT RS. 1,06,83,140/- AS PER PROVISIONS OF SECTION 143(3) R .W.S. 144C (L)OF THE ACT. 4.THE ASSESSEE CHALLENGED THE AFORESAID ASSESSMENT ORDER BEFORE THE CLT(A) AND VIDE IMPUGNED ORDER DATED 18.06.2013, THE APPEA L WAS DISMISSED. 5.THE ASSESSEE IS IN APPEAL BEFORE US AND HAS RAISE D THE FOL L OWING GROUNDS OF APPEAL: THE LD. COMMISSIONER OFINCOME TAX (APPEALS) - II, DEHRA DUN , HAS ERRED IN LAW AND IN THE FACTS AND CIRCUMSTANCES OF THE CASE IN HOLDING THAT THE RECEIPTS OF UNIVERSITY OF CALGARY , ALBERTA, CANADA, FROM ONGC WERE TAXABLE AS FEES FOR TECHNICAL SERVICES AND IN NOT HOLDING THAT SUCH RECEIPTS WERE NOT TAXABLE IN INDIA AS PER THE INDIA-CANADA DOUBLE TAXATION A VOIDANCE AGREEMENT . WITHOUT PREJUDICE TO THE PRECEDING GROUND, THE LD. COMMISSIONER OF INCOME TAX (APPEA L S) - II, DEHRA DUN, HAS ERRED IN LAW AND IN THE FACTS AN D CIRCUMSTANCES OF THE CASE IN HOLDING THAT THE RECEIPTS OF UNIVERSITY OF CALGARY, ALBERTA, CANADA, FROM ONGC WERE TAXABLE AS FEES FOR TECHNICAL SERVICES AN D IN NOT HOLDING THAT SUCH RECEIPTS WERE TAXABLE U / S. 44BB OF THE INCOME - TAX ACT, 1961 . 6. IN GROUND NO.1, THE APPELLANT CONTENDS THAT THE RECEIPT OF THE UNIVERSITY OF CA L GARY , CANADA COULD NOT BE TREATED AS 'FEES FOR TECHNICAL SERVICES ' AS PER IND I A - CANADA DTAA. THE LD. AR SUBMITS THAT AS PER SEC TION 90(2) OF THE ACT, WHERE A DTAA EXISTS, THE PROV I S I ONS OF THE ACT CONTINUE TO APPLY TO BE EXTENT THEY ARE MORE BENEFICIAL TO THE ASSESSEE. IN THE PRESENT CASE, SINCE ITA NO.4877/DEL/2013 3 THE APPELLANT IS A NON-RESIDENT IT IS ENTITLED TO B E GOVERNED BY THE PROVISIONS OF DTAA BETWEEN INDIA AND CANADA TO THE EXTENT THEY ARE MORE BENEFICIAL TO IT. THE LD. AR HAS REFERRED TO ARTICL E 12 OF INDIA - CANADA DTAA DEALING WITH ROYALTIES AND FEES FOR INCLUDED SERVIC ES. ARTICLE 12(4) OF INDIA - CANADA DTAA IS EXTRACTED HEREIN BELOW: 4. FOR THE PURPOSE OF THIS ARTICLE, FEES FOR INCL UDED SERVICES MEANS PAYMENTS OF ANY KIND TO ANY PERSON IN CONSIDERATION FOR THE RENDERI NG OF ANY TECHNICAL OR CONSULTANCY SERVICES (INCLUDING THROUGH THE PROVISION OF SERVIC ES OF TECHNICAL OR OTHER PERSONNEL) IF SUCH SERVICES: A) ARE ANCILLARY AND SUBSIDIARY TO THE APPLICATION OR ENJOYMENT OF THE RIGHT, PROPERTY OR INFORMATION FOR WHICH A PAYMENT DESCRIBED IN PARAGR APH 3 IS RECEIVED; OR B) MAKE AVAILABLE TECHNICAL KNOWLEDGE, EXPERIENCE, SKI LL, KNOW-HOW, OR PROCESSES OR CONSIST OF THE DEVELOPMENT AND TRANSFER OF A TECHNI CAL PLAN OR TECHNICAL DESIGN. 7. IT IS THE SUBMISSION OF THE LD. AR THAT IT IS ONLY IN A SITUATION, WHERE EITHER OR BOTH OF THE AFORESAID CONDITIONS ARE SATISFIED, THAT THE PAYMENTS MADE TO A PERSON IN CONSIDERATION FOR RENDERING OF ANY TECH NICAL OR CONSULTANCY SERVICE CAN BE SAID TO COME WITHIN THE AMBIT OF FEE S FOR INCLUDED SERVICES, AS CONTEMPLATED UNDER ARTICLE 12 OF THE DTAA. HE FU RTHER SUBMITS THAT IN THE PRESENT CASE, ADMITTEDLY THERE IS NO PAYMENT OF ROYALTIES. FURTHERMORE , THE SERVICES PROVIDED BY THE NON-RESIDENT APPELLANT DO NOT MAKE AVAILABLE TECHNICAL KNOWLEDGE, EXPERIENCE, SKILL, KNOW HOW OR CONSIST OF TRANSFER OF TECHNICAL DESIGN. IT IS ARGUED THAT SINCE ONGC HAS NOT BEEN ENABLED TO APPLY THE TECHNOLOGY IN FUTURE ON ITS OWN WITHOUT RECOURS E TO THE NON-RESIDENT, THE PAYMENTS MADE BY ONGC CANNOT BE TREATED AS FEES FOR INCLUDED SERVICES UNDER THE INDIA - CANADA DTAA . THE LD. DR ON THE OTHER HAND HAS RELIED UPON THE ORDERS PASSED BY THE AO AND CIT(A) TO SUPPORT HIS SUBMISSIONS. 8.WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED T HE RECORD OF THE CASE. THE LD. AR HAS RELIED UPON THE PHRASE ( MAKE AVAILABLE' APPEARING IN ARTICLE 12(4) OF THE DTAA . THE SCOPE OF WORK UNDER THE CONTRACT SHOWS THAT IT WAS ITA NO.4877/DEL/2013 4 A SERVICE AGREEMENT AND WAS ENTERED TOWARDS COLLABO RATIVE RESEARCH, PARTICIPATION, TRAINING, MAINTENANCE AND SERVICE FO R THE AIR INJECT I ON EQUIPMENT OF ONGC IN , INDIA. THE SCOPE OF WORK AS MENTIONED IN THE CONTRACT IS EXTRACTED HEREIN BELOW : - SCOPE OF WORK- TWO U OF CIT(A) PROFESSIONALS WELL VISIT IRS, ONGC TWICE PER YEAR FOR ONE WEEK AND TWO WEEK PERIODS FOR EQUIPMENT MAINTENANCE. DURING TWO WEEK VISIT, ONE CT TEST WILL BE CONDUCTED COLLABORATIVELY. U AND CIT(A) MAY SEND AD DITIONAL PROFESSIONALS WHENEVER REQUIRED. THE COST OF THE CONTRACT FOR THE FIRST TWO YEAR (FR OM EFFECTIVE DATE OF CONTRACT) SHALL BE USD 300,000. THE TOTAL COST OF CONTRACT FOR FIVE YE ARS SHALL BE USD 816 SUBJECT TO RENEWAL OF EXISTING MOU FROM APRIL 11, 2009 ONWARDS . THE ABOVE COST IS EXCLUSIVE OF ALL THE TAXES, DUTIE S & LEVEL APPLICABLE. ANY KIND OF TAXES, DUTIES & LEVIES APPLICABLE IN INDIA SHALL BE BORNE BY THE INSTITUTE. NOTE: ALL COSTS ASSOCIATED WITH LOCAL TRANSPORTATIO N, ACCOMMODATIONS, MEALS AND MISCELLANEWOUS EXPENSES, ETC FOR U OF CIT(A) PROFES SION OF INDIA SHALL BE BORNE BY IRS, ONGC AND WILL BE ADDITIONAL TO THE ANNUAL QUOTED AB OVE. ADDITIONALLY COSTS ASSOCIATED WITH REPLACEMENT PORTS, COMPONENTS, IF REQUIRED, WI LL BE INVOICED TO IRS, ONGC ON AT COST BASIS BY U OF CIT(A) ALL THE COSTS ASSOCIATED WITH SHIPPING PACKAGING INSURANCE TAXES AND CUSTOMS DUTIES IN INDIA SHALL BE PAID REI MBURSED BY IRS, ONGC TO U OF C. LIST OF EQUIPMENT FOR MAINTENANCE. A. HPAI 100 MM DIAMETER COMBUSTION TUBE SYSTEM 1. COMBUSTION TUBE 2. PRESSURE JACKET 3. GAS INJECTION SYSTEM 4. WATER INJECTION SYSTEM 5. BACK PRESSURE CONTROL SUYSTEM 6. PRODUCTION SYSTEM 7. PRE TEST CORE PREPARATION AND CORE FLOODING SYSTEMS 8. PRODUCT GAS ANALYSES SYSTEM 9. OTHER INSTRUMENTATION AND EQUIPMENT ALL THE NECESSARY PRESSURE TRANSDUCERS GANGES AND T HERMOCOUPLES WITH DUAL READOUT (IE. COMPUTERIZED AND DIGITAL ANALOG),. SCR AND TRIAC HE ATER POWER CONTROLLERS, ETC. 10. CONTROL AND DATA ACQUISITION SYSTEM THE PROJECT SHALL BE S UPERVISED AND C OND U CTED JOINT L Y B Y B O TH T HE PARTIES IN TH E FOLL OW I N G MA N N ER. ( A ) TH E PORTI O N OF TH E PR O J EC T WH I CH I S RELATED TO THE INSTIT U TE AND TO BE P E R FO RMED BY IT SHALL BE UNDER THE DIRECTION AND SUPE R VISION OF GR O UP GENERAL M A N A GE R HEAD , IRS. DR . R . V. M A R A T HE AN D GE NERAL M A N A G E R - HEAV Y O I L DEV E LOPMENT , MR . SIDHARTHA SUR . ( B ) TH E PORT IO N OF TH E PROJECT W HI C H I S R E QU I RED TO BE P ERFORME D B Y T HE UN IV E R S ITY S H A LL B E UN DE R THE D I R E CT IO N AN D S UPERVISI O N DRS . R .G . MOO R E AND SA . MEHTA . ' 9.WE AGREE WITH THE FINDINGS ARRIVED AT BY THE AO A ND THE CIT(A) THAT THE KNOW HOW POSSESSED BY THE NON-RESIDENT APPELLANT HA S BEEN SHARED AND ITA NO.4877/DEL/2013 5 MADE AVAILABLE TO THE ONGC PERSONNEL . THE SAME IS EVIDENT FROM CLAUSE 1 . 2 OF THE SCOPE OF PROJECT EXTRACTED HEREIN ABOVE . THE CONTENTION OF THE LD. AR THAT THE TECHNOLOGY IS NOT MADE AVAILABLE TO ONGC I S INCORRECT AS THE AGREEMENT NOT ONLY CONTEMPLATES PARTICIPATION BUT A LSO TRAINING AND COLLABORATIVE RESEARCH BETWEEN THE PERSONNEL OF THE NON-RESIDENT AND ONGC . ARTICLE 12(4) OF THE DTAA THUS BECOMES APPLICABLE I N THE PRESENT FACTS AND CIRCUMSTANCES OF THE CASE. IN VIEW THEREO F, GROUND NO . 1 RAISED BY THE APPELLANT IS DISMISSED. 10.WITH RESPECT TO GROUND NO.2, THE ASSESSEE SUBMIT S THAT IF THE RECEIPTS OF THE NON-RESIDENT APPELLANT ARE CONSIDERED TAXABLE, THE SAME SHOULD BE TAXED UNDER SECTION 44BB OF THE ACT . THE LD . AR SUBMITS THAT THE PAYMENTS WERE MADE BY THE ONGC TO THE NON-RESIDENT FOR MAINT ENANCE OF THE AIR INJECTION EQUIPMENT USED FOR RECOVERY OF OIL AND SI NCE THE SERVICES RENDE R ED BEING DIRECTLY ASSOCIATED WITH EXTRACTION AND PRODU CTION OF MINERAL OIL, THE CONSIDERATION PAID WOULD BE EXCLUDED FROM THE DEFIN ITION OF FEES FOR TECHNICAL SERVICES AND WOULD BE TAXABLE UNDER SECTI ON 44BB OF THE ACT. SECTION 44BB OF THE ACT IS EXTRACTED HEREIN BELOW:- 44BB. (1) NOTWITHSTANDING ANYTHING TO THE CONTRARY CONTA INED IN SECTIONS 28 TO 41 AND SECTIONS 43 AND 43A , IN THE CASE OF AN ASSESSEE, BEING A NON-RESIDENT, ENGAGED IN THE BUSINESS OF PROVIDING SERVICES OR FA CILITIES IN CONNECTION WITH, OR SUPPLYING PLANT AND MACHINERY ON HIRE USED, OR TO B E USED, IN THE PROSPECTING FOR, OR EXTRACTION OR PRODUCTION OF, MINERAL OILS, A SUM EQ UAL TO TEN PER CENT OF THE AGGREGATE OF THE AMOUNTS SPECIFIED IN SUB-SECTION (2) SHALL BE D EEMED TO BE THE PROFITS AND GAINS OF SUCH BUSINESS CHARGEABLE TO TAX UNDER THE HEAD 'PRO FITS AND GAINS OF BUSINESS OR PROFESSION' : 11. PROVIDED THAT THIS SUB-SECTION SHALL NOT APPLY IN A CASE WH ERE THE PROVISIONS OF SECTION 42 OR SECTION 44D OR SECTION 44DA OR SECTION 115A OR SECTION 293A APPLY FOR THE PURPOSES OF COMPUTING PROFITS OR GAINS OR ANY OTHER INCOME REFERRED TO IN THOSE SECTIONS. 12. (2) THE AMOUNTS REFERRED TO IN SUB-SECTION (1) SHAL L BE THE FOLLOWING, NAMELY : 13. (A) THE AMOUNT PAID OR PAYABLE (WHETHER IN OR OUT OF INDIA) TO THE ASSESSEE OR TO ANY PERSON ON HIS BEHALF ON ACCOUNT OF THE PROVISION OF SERVICES AND FACILITIES IN CONNECTION WITH, OR SUPPLY OF PLANT AND MACHINERY ON HIRE USED , OR TO BE USED, IN THE PROSPECTING FOR, OR EXTRACTION OR PRODUCTION OF, MINERAL OILS IN IND IA; AND 14. (B) THE AMOUNT RECEIVED OR DEEMED TO BE RECEIVED I N INDIA BY OR ON BEHALF OF THE ASSESSEE ON ACCOUNT OF THE PROVISION OF SERVICES AN D FACILITIES IN CONNECTION WITH, OR ITA NO.4877/DEL/2013 6 SUPPLY OF PLANT AND MACHINERY ON HIRE USED, OR TO B E USED, IN THE PROSPECTING FOR, OR EXTRACTION OR PRODUCTION OF, MINERAL OILS OUTSIDE I NDIA. 15. (3) NOTWITHSTANDING ANYTHING CONTAINED IN SUB-SECTI ON (1), AN ASSESSEE MAY CLAIM LOWER PROFITS AND GAINS THAN THE PROFITS AND GAINS SPECIFIED IN THAT SUB-SECTION, IF HE KEEPS AND MAINTAINS SUCH BOOKS OF ACCOUNT AND OTHER DOCUM ENTS AS REQUIRED UNDER SUB-SECTION (2) OF SECTION 44AA AND GETS HIS ACCOUNTS AUDITED AND FURNISHES A REPO RT OF SUCH AUDIT AS REQUIRED UNDER SECTION 44AB , AND THEREUPON THE ASSESSING OFFICER SHALL PROCEED TO MAKE AN ASSESSMENT OF THE TOTAL INCOME OR LOSS OF THE AS SESSEE UNDER SUB-SECTION (3) OF SECTION 143 AND DETERMINE THE SUM PAYABLE BY, OR REFUNDABLE TO , THE ASSESSEE. 16. EXPLANATION.FOR THE PURPOSES OF THIS SECTION, 17. (I) 'PLANT' INCLUDES SHIPS, AIRCRAFT, VEHICLES, D RILLING UNITS, SCIENTIFIC APPARATUS AND EQUIPMENT, USED FOR THE PURPOSES OF THE SAID BUSINE SS; 18. (II) 'MINERAL OIL' INCLUDES PETROLEUM AND NATURAL GAS. THE LD. AR HAS RELIED UPON THE JUDGMENT PASSED BY T HE APEX COURT IN THE CASE OF ONGC VS. CIT, (2015) 59 TAXMANN . COM 1 (SC) TO SUPPORT HIS SUBMISSION THAT THE RECEIPTS ARE TAXABLE UNDER SECT ION 44BB OF THE ACT. THE LD . DR ON THE OTHER HAND SUBMITTED THAT THE SERVICES WE RE IN THE NATURE OF FEE FOR TECHNICAL SERVICES AND THE NON-RESIDENT WAS NOT INV OLVED IN EXTRACTION OF OIL, MINERALS AND THEREFORE, THE PROV ISIONS CONTAINED IN SECTION 44BB OF THE ACT DO NOT APPLY. . 11.WE HAVE HEARD THE SUBMISSIONS. IT IS PERTINENT T O NOTE HERE THAT THE APPELLANT HAS NO PE IN INDIA. SECTION 44BB OF THE A CT APPLIES IN A CASE WHERE CONSIDERATION IS FOR SERVICES RELATING TO EXPLORATI ON ACTIVITY WHICH ARE NOT IN THE NATURE OF TECHNICAL SERVICES. IF, THE CONSIDERA TION IS IN THE NATURE OF FEE FOR TECHNICAL SERVICES, THE PROVISIONS OF EITHER SE CTION 44DA OR SECTION 115A WILL BE APPLICABLE. THE SAID . POSITION REMAINED SAME EVEN AFTER THE AMENDMENT BROUGHT BY FINANCE BILL 2010. THE AGREEME NT SHOWS THAT THE PERSONNEL OF THE NON-RESIDENT ARE NOT ENGAGED IN EX TRACTION OR PRODUCTION OF MINERAL OILS. THE APPELLANT IS NOT RECEIVING ANY CONSIDERATION FOR MINING, ASSEMBLY OR OTHER LIKE PROJECTS UNDERTAKEN BY IT. T HUS, THE APPELLANT FALLS WITHIN THE PURVIEW OF EXPLANATION 2 OF SECTION 9(1) (VII) OF THE ACT. THE JUDGMENT OF THE APEX COURT IN ONGC VS. CIT (SUPRA) IS NOT APPLICABLE TO THE ITA NO.4877/DEL/2013 7 PRESENT CASE AS IN THAT CASE THE NON-RESIDENT RECIP IENT OF INCOME WAS ENGAGED IN DRILLING OPERATIONS. THE FACTS OF THIS C ASE ARE DISTINGUISHABLE. WE AGREE WITH THE REASONING GIVEN BY THE AO AND CIT(A) AND IN VIEW THEREOF, GROUND NO. 2 RAISED BY THE APPELLANT IS DISMISSED. 12.THUS, THE APPEAL OF THE ASSESSEE IN ITA NO.4877/ DEL/2013 IS DISMISSED . 13. NOW, WE TAKE UP THE APPEAL OF THE ASSESSEE IN ITA N O.1327/DEL/2016. THE ISSUES IN THIS APPEAL ARE IDENTICAL TO THE APPEAL O F ASSESSEE IN ITA NO.4877/DEL/2013 AS MENTIONED HEREINABOVE. THEREFOR E, OUR ORDER IN ITA NO.4877/DEL/2013 IS IDENTICALLY APPLICABLE IN THE P RESENT APPEAL EXCEPT THE QUANTUM OF AMOUNT SHALL BE SUBSTITUTED AS IS AVAILA BLE IN ORDERS OF AUTHORITIES BELOW. THUS BOTH THE GROUNDS IN THIS APPEAL ARE DIS MISSED. 14. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE IN ITA NO.4877/DEL/2013 AND ITA NO.1327/DEL/2016 ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS DAY 28 TH APRIL, 2017 SD/- SD/- (I.C. SUDHIR) (B.P. JAIN) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 28/04/2017 PRABHAT KUMAR KESARWANI, SR.P.S. COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(APPEALS) 5.DR: ITAT ASSTT. REGISTRAR, ITAT, NEW DELHI