ITO, Wd-1(1), Durgapur, Durgapur V. M/s Amrai Pachwai & C. S. Shop, Durgapur

ITA 1352/KOL/2014

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 9219 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 9 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-03-2017
• Appeal Filed By: Department
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 13-06-2014
• Court: TRIBUNAL
• Department Lawyers: RAJAT KUMAR KUREEL
• Section: 40A(3); 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A, BENC H KOLKATA BEFORE SHRI N.V.VASUDEVAN, JM & DR. A.L.SAINI, AM ./ ITA NO.1352/KOL/2014 ( / ASSESSMENT YEAR:2010-2011) ITO WARD-1(1), DURGAPUR, AAYAKAR BHAWAN, CITY CENTRE, DURGAPUR-713216 VS. M/S AMRAI PACHWAI & C.S.SHOP, VILL+PO.AMRAI, DURGAPUR- 713203 ./ ./PAN/GIR NO.: AAJFA 7637 G ( /APPELLANT ) .. ( / RESPONDENT ) REVENUE BY : SHRI RAJAT KUMAR KUREEL, JCIT ASSESSEE BY : NONE / DATE OF HEARING : 27/02/2017 /DATE OF PRONOUNCEMENT 22/03/2017 / O R D E R PER DR. ARJUN LAL SAINI, AM: THE CAPTIONED APPEAL FILED BY THE REVENUE, PERTAINI NG TO THE ASSESSMENT YEAR 2010-2011, IS DIRECTED AGAINST THE ORDER PASSED BY LD. CIT(A), DURGAPUR IN APPEAL NO.25/CIT(A)/DGP/2013-14 , DATED 12.03.2014, WHICH IN TURN ARISES OUT OF AN ORDER PA SSED BY THE ASSESSING OFFICER (AO) UNDER SECTION 143(3) OF THE INCOME TAX ACT 1961, (HEREINAFTER REFERRED TO AS THE ACT), DATED 14.03 .2013. 2. BRIEF FACTS OF THE CASE QUA THE ASSESSEE ARE THA T THE ASSESSEE FILED ITS RETURN OF INCOME ON 23.09.2010 DECLARING TOTAL INCOME OF RS.45,664/-. LATER ON, THE ASSESSEES CASE WAS SELECTED FOR SCRU TINY U/S.143(3) OF THE ACT AND THE AO HAS COMPLETED THE ASSESSMENT BY MAKI NG DISALLOWANCE U/S.40A(3) OF THE ACT, ON ACCOUNT OF PURCHASES OF C OUNTRY SPIRIT AND PAYMENT MADE IN CASH. THE AO OBSERVED THAT THE ISSU E OF DISALLOWANCE OF EXPENSES FOR PURCHASES MADE IN CASH IN VIOLATION OF PROVISIONS OF SECTION 40 (A) (3), WAS UPHELD BY THE CIT(A), DURGA PUR, IN ASSESSEE`S ITA NO.1352/14 M/S AMRAI PACHWAI & C.S.SHOP 2 CASE UNDER CONSIDERATION. FURTHER APPEAL REFERRED B Y THE ASSESSEE ( FOR THE SAID ISSUE IN PREVIOUS YEAR ) BEFORE ITAT IS NO T YET DECIDED. THEREFORE, A SUM OF RS.1,71,35,127/- REPRESENTING PAYMENTS MAD E ON ACCOUNT OF PURCHASES DURING THE PREVIOUS YEAR IN CASH IN SUMS EXCEEDING RS.20,000/- HELD TO BE INADMISSIBLE AND ACCORDINGLY DISALLOWED U/S.40A(3) OF THE I.T.ACT, 1961 AND ADDED TO THE TOTAL INCOME OF THE ASSESSEE FOR THE ASSESSMENT YEAR 2010-2011. 3. AGGRIEVED FROM THE ORDER OF AO, THE ASSESSEE FIL ED AN APPEAL BEFORE THE LD. CIT(A), WHO HAS DELETED THE ADDITION MADE BY THE AO OBSERVING THE FOLLOWINGS :- I HAVE GONE THROUGH THE FINDING OF THE A.O. IN THE ASSESSMENT ORDER AND THE WRITTEN SUBMISSION OF THE APPELLANT. THE ARGUME NTS CANVASSED ON BEHALF OF THE APPELLANT HAVE BEEN CONSIDERED CAREFU LLY IN LIGHT OF THE ISSUE IN THE ASSESSMENT ORDER FRAMED BY THE AO ALONG WITH MATERIALS ADDUCED ON RECORD. IT IS OBSERVED THAT IN PURSUANCE OF ITS ACTIVITIES AS A RETAIL TRADER OF COUNTRY SPIRIT, THE APPELLANT HAD INCURRED EXPEN SES OF AN AMOUNT OF RS. 1,71,35,127/- ON ACCOUNT OF PURCHASES THEREOF FROM THE WAREHOUSE OF THE M/S. IFB-AGRO INDUSTRIES LTD. AND THE PAYMENTS THER EOF WAS MADE IN TO THE COLLECTION ACCOUNT OF SUCH WAREHOUSE WHICH WAS ALLEGED TO HAVE FALLEN WITHIN THE MISCHIEF OF S. 40A(3) OF THE I.T. ACT. THE A/R APPEARING ON BEHALF OF THE APPELLANT HAD VEHEMENTLY ASSAILED THE APPLICATION OF S. 40A(3) OF THE ACT IN RESPECT OF THIS TRANSACTION IN VIEW OF THE EXCLUSION CONTAINED IN RULE 6DD(B) OF THE ACT. IT IS FOUND TH AT THE ENTIRE BUSINESS OF DEALING IN COUNTRY SPIRIT IS DONE WITHIN THE PERIPH ERY OF THE DEPARTMENT OF EXCISE, GOVERNMENT OF WEST BENGAL. THE NOTIFICATION DATED 29-08-2005 IN RESPECT OF THE WEST BENGAL EXCISE (SUPPLY OF COUNTR Y SPIRIT ON PAYMENT OF DUTY) RULES, 2005 LAYS DOWN THE PROCEDURE IN RES PECT OF PROCUREMENT OF COUNTRY SPIRIT. IT IS ALSO FOUND THAT THE WAREHO USE ACTS UNDER THE AUTHORITY OF THE EXCISE COMMISSIONER, GOVERNMENT OF WEST BENGAL WHO IS THE SUPREME IN RESPECT OF ISSUANCE OF COUNTRY SPIRI T. THEREFORE THE ENTIRE TRANSACTION TAKES PLACE WITHIN THE FRAMEWORK OF THE NOTIFICATION ISSUED BY THE GOVERNMENT OF WEST BENGAL. THE FACTS AND THE PO INTS OF LAW INVOLVED IN THIS ISSUE FOR THIS YEAR ARE SIMILAR TO A.Y. 200 8-09. THIS ISSUE WHICH WAS ALIVE IN A.Y. 2008-09 HAS BEEN DECIDED IN FAVOUR OF THE APPELLANT BY HON'BLE ITAT, BENCH 'A' KOLKATA THEREBY HOLDING THA T THE PAYMENTS WERE MADE TO THE GOVERNMENT AND ARE EXEMPTED BY RULE 6DD (B) OF THE RULES READ WITH S. 40A(3) OF THE ACT. IN THE APPELLANT'S OWN CASE FOR THE ASSESSMENT YEAR 2008-2009, THE HON'BLE ITAT IN IT.A . NO. 1251/KOL/11 DATED 15.01.2014 HAS OBSERVED AS UNDER: - '6. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. AT TH E OUTSET A PERUSAL OF THE ASSESSMENT ORDER CLEARLY SHOWS THAT THE AO H AS RECOGNIZED THE ASSESSEE'S BUSINESS IN TRADING OF COUNTRY SPIRI T AND COUNTRY LIQUOR. ITA NO.1352/14 M/S AMRAI PACHWAI & C.S.SHOP 3 COPY OF FORM OF LICENCE ISSUED BY DURGAPUR MUNICIPA L CORPORATION AND COPY OF FORM III ISSUED BY DEPARTMENT OF EXCISE / GOVT. OF W.S. WERE ALSO FOUND AT PAGES 177 AND 179 OF THE ASSESSE E'S PAPER BOOK. IN ANY CASE THE VALIDITY OF LICENCE OF THE ASSESSEE TO TRADE IN COUNTRY SPIRIT AND COUNTRY LIQUOR IS NOT THE ISSUE BEFORE U S. THE ISSUE IS WHETHER THE PAYMENTS MADE BY THE ASSESSEE FOR THE P URCHASE OF COUNTRY SPIRIT FROM THE TERRITORIAL LICENSEE BOTTLI NG PLANT IFB AGRO INDUSTRIES LTD., CITY CENTRE/ DURGAPUR FALLS WITHIN THE EXEMPTION PROVIDED UNDER RULE 6DD(B) OF THE IT. RULES 1962. A DMITTEDLY, THE AO HAS RECOGNIZED THAT THE PROVISION OF RULE 6DD(B) OF THE I.T. RULES/ 1962 IS APPLICABLE IN CASE OF PAYMENTS MADE TO GOVE RNMENT DIRECTLY. THIS IS FOUND IN PAGE 2 OF THE ASSESSMENT ORDER. A PERUSAL OF THE KOLKATA GAZETTE TUESDAY 20TH SEPT 2005 SHOWS THAT T HE GOVERNMENT OF WEST BENGAL DEPARTMENT OF EXCISE HAS ISSUED A NO TIFICATION WHEREIN THE WAREHOUSE HAS BEEN IDENTIFIED TO MEAN T HE WAREHOUSE FOR SUPPLY OF COUNTRY SPIRIT TO THE RETAIL VENDORS/ ESTABLISHED AT CONVENIENT PLACES BY THE COMMISSIONER AT THE EXPENS E OF THE STATE GOVERNMENT OR AT THE EXPENSE OF A PERSON TO WHOM TH E EXCLUSIVE PRIVILEGE OF SUPPLYING OR SELLING COUNTRY SPIRIT BY WHOLESALE HAS BEEN GRANTED U/S 22 OF THE ACT OF A LICENSED WHOLESALE V ENDOR OF COUNTRY SPIRIT. FURTHER, IT HAS BEEN SPECIFICALLY IDENTIFIE D THAT THE AUTHORISED REPRESENTATIVE OF THE WHOLESALE LICENSEE SHALL REAL IZE THE NECESSARY AMOUNT OF DUTY COST PRICE AND BOTTLING CHARGE, IF T HERE BE ANY, AT THE PRESCRIBED RATE AND SUCH OTHER IMPOSITION, AS MAY B E PRESCRIBED BY LAW, FROM THE RETAIL VENDOR TO WHOM THE COUNTRY SPI RIT IS TO BE ISSUED FORM THE CONCERNED WAREHOUSE. IT IS ALSO SPECIFICAL LY MENTIONED IN SECTION (2) OF THE SAID NOTIFICATION THAT NO RETAIL VENDOR OF COUNTRY SPIRIT SHALL DEPOSIT DUTY DIRECT INTO THE LOCAL TREASURY F OR ISSUE OF COUNTRY SPIRIT TO BE TAKEN BY HIM FROM THE WAREHOUSE CONCER NED WHICH CLEARLY SHOWS THAT THE WAREHOUSE IS FOR THE SUPPLY OF THE C OUNTRY LIQUOR, SPECIFICALLY, THE WAREHOUSE IS UNDER THE DIRECT CON TROL AND CUSTODY OF THE STATE GOVT. THE STATE GOVERNMENT HAS CLOSED ITS DOORS IN SO FAR AS THE LOCAL TREASURY IS CONCERNED AND THE PAYMENT FOR THE PURCHASE OF COUNTRY SPIRIT OR COUNTRY LIQUOR HAS TO BE MADE TO THE WAREHOUSE, RUN BY THE GOVERNMENT THIS SHOWS THAT ANY PAYMENT M ADE TO THE WAREHOUSE, WHICH IS UNDER THE DIRECT CONTROL OF THE STATE GOVERNMENT, IS A PAYMENT MADE DIRECTLY TO THE GOVERNMENT. ONCE, THIS IS ACCEPTED THEN THE PROVISIONS OF RULE 6DD(B) OF THE 1. T. RUL ES, 1962 WHICH CLEARLY SPELLS OUT THAT THE PAYMENT MADE TO THE GOV ERNMENT IN LEGAL TENDER UNDER THE RULES FRAMED BY THE GOVERNMENT, IS EXEMPTED FROM THE RIGOURS OF SECTION 40A(3) OF THE ACT. HERE, IT IS NOTICED THAT THE PAYMENTS MADE BY THE ASSESSEE FOR PURCHASE OF COUNT RY SPIRIT AND COUNTRY LIQUOR IS TO THE GOVERNMENT AS PER THE NOTI FICATION ISSUED BY THE GOVERNMENT AND IS IN LEGAL TENDER SPECIFIED BY THE NOTIFICATION. IN THE CIRCUMSTANCES, WE ARE OF THE VIEW THAT THE PAYM ENT MADE BY THE ASSESSEE FOR THE PURCHASE OF COUNTRY LIQUOR AND COU NTRY SPIRIT FROM THE TERRITORIAL LICENSEE BOTTLING PLANT, IFB AGRO I NDUSTRIES LTD., CITY CENTRE, DURGAPUR IS PROTECTED BY THE EXEMPTION IN T ERMS OF RULE 6DD(B) OF THE I.T. RULES 1962. IN THE CIRCUMSTANCES THE ADDITION AS MADE BY THE AO AND AS CONFIRMED BY THE ID CIT(A) BY INVOKING THE PROVISIONS OF SECTION 40A(3) OF THE L T. ACT 1961 S TANDS DELETED. 7. IN THE LIGHT OF THE ABOVE DECISION IN THE CASE O F THE APPELLANT FOR A.Y. 2008- 09, THE ISSUE WAS PUT TO REST BY THE JURISDIC TIONAL ITAT. SINCE THE FACTS OF THIS CASE FOR A.Y. 2008-09 AND A.Y. 2010-1 1 ARE SIMILAR INVOLVING THE SAME POINTS OF FACTS AND THE SAME POINTS OF LAW , MOST RESPECTFULLY ITA NO.1352/14 M/S AMRAI PACHWAI & C.S.SHOP 4 FOLLOWING SUCH PRECEDENT, AS EMANATING FROM THE ABO VE CITED DECISION OF THE HON'BLE ITAT, I HAVE NO HESITATION TO HOLD THAT THE ADDITION IN THE SUM OF RS. 1,71,35,127/- MADE BY INVOKING OF SEC. 40A(3 ) OF THE ACT IS NOT JUSTIFIED IN THE FACTS AND CIRCUMSTANCES OF THE CAS E AND ACCORDINGLY, THE A.O. IS DIRECTED TO DELETE THE DISALLOWANCE OF RS. 1,71,35,127/- .THUS BOTH THE GROUNDS OF APPEAL ARE ALLOWED. 8. THE APPEAL OF THE APPELLANT IS ALLOWED. 4. NOT BEING SATISFIED WITH THE ORDER OF LD. CIT(A) , THE REVENUE IS IN APPEAL BEFORE US AND HAS TAKEN THE FOLLOWING GROUND S OF APPEAL :- I) THAT ON THE FACTS AND CIRCUMSTANCES LD CIT(A) F AILED TO APPRECIATE THE FACT THAT THE PAYMENTS WERE NOT MADE TO GOVERNM ENT BUT TO A PERSON TO WHOM EXCLUSIVE PRIVILEGE OF SUPPLYING AND SELLING OF COUNTRY SPIRIT BY WHOLESALE HAS BEEN GRANTED U/S 22 OF THE ACT II) THAT ON THE FACTS AND CIRCUMSTANCES OF THE CAS E LD CIT(A) ERRED IN ALLOWING RELIEF WITHOUT CONSIDERING THE FACT THAT B Y VIRTUE OF THE CITED NOTIFICATION NO RULE WAS FRAMED FOR THE RETAILERS D IRECTING THEM TO PURCHASE COUNTRY SPIRIT OTHER THAN THROUGH ACCOUNT PAYEE CHEQUES, IN SPITE OF HAVING BANK FACILITY. III) THAT ON THE FACTS AND CIRCUMSTANCES OF THE CA SE THE ORDER PASSED BY LD CIT(A) SHOULD BE REJECTED OUTRIGHT, AS ON THE SI MILAR GROUND RELEVANT TO OTHER ASSESSMENT YEAR REVENUE HAS AGITA TED THE ISSUE BEFORE HON'BLE HIGH COURT, KOLKATA. IV) THAT THE APPELLANT CRAVES LEAVE TO ADD, ALTER, AMEND, MODIFY, SUBSTITUTE, DELETE AND/OR RESCIND ALL OR ANY GROUND S OF APPEAL ON OR BEFORE FINAL HEARING. 4.1. LD. DR FOR THE REVENUE HAS PRIMARILY RELIED O N THE FINDINGS OF THE AO, WHICH WE HAVE ALREADY NOTED IN OUR EARLIER PARA AND IS NOT BEING REPEATED FOR THE SAKE OF BREVITY. 4.2. WE NOTICED FROM THE ORDER PASSED BY THE LD CI T(A), THAT IN PURSUANCE OF ASSESSEES ACTIVITIES AS A RETAIL TRAD ER OF COUNTRY SPIRIT, THE ASSESSEE HAD INCURRED EXPENSES BY AN AMOUNT OF RS.1 ,71,35,127/- ON ACCOUNT OF PURCHASES THEREOF FROM THE WAREHOUSE OF M/S IFB AGRO INDUSTRIES LTD AND THE PAYMENTS THERE OF WAS MADE I N THE COLLECTION ACCOUNT OF SUCH WAREHOUSE WHICH WAS SEEMED TO HAVE VALID WITHIN THE PROVISIONS OF SECTION 40A(3) OF THE ACT. THE ISSUE UNDER CONSIDERATION IS FULLY COVERED BY THE TWO JUDGMENTS OF THE KOLKATA B ENCH OF THE TRIBUNAL. ITA NO.1352/14 M/S AMRAI PACHWAI & C.S.SHOP 5 THE ASSESSEE IS A RETAILER OF COUNTRY SPIRIT AND PA ID DIRECTLY INTO THE BANK ACCOUNT OF CONCERNED BOTTLING PLANT CO. BY DEPOSITI NG CASH, WHICH IS APPROVED BY WEST BENGAL GOVT. AND IT IS COVERED BY THE EXCEPTION PRESCRIBED UNDER RULE 6DD(B) OF THE IT RULES 1962. IN ADDITION TO THIS, THE ISSUE UNDER CONSIDERATION IS FULLY COVERED BY T HE FOLLOWING JUDGMENTS:- I) M/S TOPSI KENDA C.S.SHOP, ITA NO.419/KOL/2014, O RDER DATED 13.01.2017: 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE R ECORDS. WE TAKE NOTE THAT THE ASSESSEE IS A RETAIL VENDOR OF COUNTRY SPI RIT, OTHER THAN THAT THERE IS NO MENTION ABOUT HOW THE BUSINESS ACTIVITY IS CO NDUCTED OR HOW THE ASSESSEE MAKES THE PAYMENT ETC. IS DECIPHERED FROM THE ORDERS OF THE AUTHORITIES BELOW. THE LD. AR HAS SUBMITTED BEFORE US THAT THE ASSESSEE IS A RETAIL VENDOR OF COUNTRY SPIRIT AND THE ASSESS EE I.E. THE RETAIL VENDOR HAD MADE CASH PAYMENTS FOR PURCHASE OF COUNTRY SPIR IT BY DEPOSITING CASH DIRECTLY IN THE BANK ACCOUNT OF M/S ASANSOL BO TTLING & PACKAGING CO. PVT. LTD. (M/S ABPL) WHICH IS THE BOTTLING FIRM AND IS THE WAREHOUSE WITHIN THE MEANING OF RULE 2(VII) OF THE WEST BENGAL EXCIS E (SUPPLY OF COUNTRY SPIRIT ON PAYMENT OF DUTY) RULES 2005 (HEREINAFTER REFERRED TO AS THE 'RULES'). IT WAS EXPLAINED BEFORE US BY THE LD. AR THAT THE PAYMENT OF CASH IS MADE BY THE ASSESSEE (RETAIL VENDOR) BY DEP OSITING CASH DIRECTLY IN THE BANK ACCOUNT OF M/S ABPL AS PER RULE 6(2) O F THE RULES. IN CASE IF THE ASSESSEE (RETAIL VENDOR) IS MAKING CASH PAYMENT FOR PURCHASE OF COUNTRY SPIRIT DIRECTLY INTO ITA NO.419/KOL/2014 M/ S. TOPSI KENDA C.S. SHOP A.YR.2008-09 THE BANK ACCOUNT OF M/S ABPL AS P ER RULE 6(2) OF THE EXCISE RULES, 2005 THEN THE TRIBUNAL ORDER IN ITA N O. 148/KOL/2015 AND 185 & 186/KOL/ A.Y. 2007-08 & 2010- 11 RESPECTIVELY WILL COME IN AID OF THE ASSESSEE BECAUSE IN THESE CASES IT HAS BEEN HEL D BY THE TRIBUNAL THAT IF SUCH PAYMENT HAS BEEN MADE AS PER RULE 6(2) TO T HE BANK ACCOUNT OF M/S ABPL WHICH IS A WAREHOUSE WITHIN THE MEANING OF RULE 2(VII) OF THE WEST BENGAL EXCISE RULES 2005, AND SO IS A STATE GO VERNMENT ESTABLISHMENT WHICH IS CONTROLLED BY THE EXCISE COM MISSIONER AND RESULTANTLY THE PAYMENT MADE IN CASH TO IT WILL ATT RACT THE EXEMPTION PROVIDED IN RULE 6DD(B) OF THE INCOME TAX RULES, 19 62. II) BOLKUNDA PACHWATI & (S) C.S.SHOP, ITA NOS.165&1 66/KOL/2014, ORDER DATED 10.08.2016: 3.9. THE LD AR HAD ADVANCED ANOTHER ARGUMENT THAT THE PAYMENT IS MADE BY THE ASSESSEE TO STATE BANK OF INDIA AND ACC ORDINGLY THE SAME WOULD FALL UNDER THE EXCEPTION PROVIDED IN RULE 6DD (A) OF THE RULES. WE FIND THAT THE ASSESSEE HAD MADE PAYMENTS ONLY TO TH E CUSTOMER OF STATE BANK OF INDIA AND NOT TO STATE BANK OF INDIA. HENCE THE ASSESSEE'S CASE DOES NOT FALL UNDER THE EXCEPTION PROVIDED IN RULE 6DD(A) OF THE RULES. 3.10. WE HOLD FROM THE AFORESAID FINDINGS THAT THE ASSESSEE'S CASE FALLS UNDER THE EXCEPTIONS PROVIDED IN RULE 6DD(B) AND RU LE 6DD(K) OF THE RULES. IN VIEW OF THE AFORESAID FACTS AND CIRCUMSTA NCES AND RESPECTFULLY FOLLOWING THE JUDICIAL PRECEDENTS RELIED UPON HEREI NABOVE, WE HAVE NO HESITATION IN DELETING THE DISALLOWANCE MADE U/S 40 A(3) ITA NO.1352/14 M/S AMRAI PACHWAI & C.S.SHOP 6 4.3. HAVING HEARD THE RIVAL SUBMISSIONS, PERUSED TH E MATERIAL ON RECORD, WE ARE OF THE VIEW THAT THERE IS MERIT IN THE ORDER PASSED BY THE LD CIT(A) WHICH IS SUPPORTED BY THE FACTS NARRATED ABOVE AND THE CASE LAWS CITED ABOVE. AS LD. CIT(A) HAS POINTED OUT THAT THE ASSE SSEES CASE IS COVERED UNDER RULE 6DD (B) OF THE RULES, 1962. IN VIEW OF T HE ABOVE FACTS AND CIRCUMSTANCES OF THE CASE AND RESPECTFULLY FOLLOWIN G THE JUDICIAL PRECEDENTS OF THE KOLKATA BENCH OF THE TRIBUNAL, WE DO NOT SEE ANY REASON TO INTERFERE IN THE FINDINGS GIVEN BY THE CI T(A) IN DELETING THE DISALLOWANCE SO MADE U/S.40A(3) OF THE ACT. ACCORDI NGLY, WE UPHELD THE ORDER OF THE CIT(A). 4.4. IN THE RESULT, THE APPEAL FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 22/03 /2017. SD/ - (N.V.VASUDEVAN) S D/ - (DR. A.L.SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /KOLKATA ; ! DATED 22/03/2017 '#$%& /PRAKASH#MISHRA ,SR.PS. / COPY OF THE ORDER FORWARDED TO : / BY ORDER, ( ASSTT. REGISTRAR) $ % , / ITAT, KOLKATA 1. / THE APPELLANT- ITO WARD-1(1), DURGAPUR 2. / THE RESPONDENT.- M/S AMRAI PACHWAI & C.S.SHOP. 3. 0 ( ) / THE CIT(A), KOLKATA. 4. 0 / CIT 5. 12 3 4456 , 56 , / DR, ITAT, KOLKATA 6. 3 78 / GUARD FILE. 1 4 //TRUE COPY//