I.T.O Wd - 2(2),kolkata, Kolkata V. M/s Ahilya Commercial Private Limited., Kolkata

ITA 152/KOL/2013

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 1761 (ITAT-KOLKATA)
• Duration Of Justice: 4 year(s) 4 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-05-2017
• Appeal Filed By: Department
• Bench Allotted: A
• Next Hearing Date: 16-05-2017
• Assessment Year: 2005-2006
• Appeal Filed On: 18-01-2013
• Court: TRIBUNAL
• Keywords: Unexplained cash credit; Rejection of books of accounts; Revision of order; Opportunity of being heard; Additional evidence
• Section: 143(3); 133A; 68; 263

Judgement Text

I.T.A. NO. 152/KOL./2013 ASSESSMENT YEAR: 2005-2006 PAGE 1 OF 6 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA A BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER AND SHRI A.T. VARKEY, JUDICIAL MEMBER I.T.A. NO. 152/KOL/ 2013 ASSESSMENT YEAR: 2005-2006 INCOME TAX OFFICER,................................ .................................APPELLANT WARD-2(2), KOLKATA, AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-700 069 -VS.- M/S. AHILYA COMMERCIAL PRIVATE LIMITED,............ ...................RESPONDENT 52, WESTON STREET, 6 TH FLOOR, ROOM NO. 604, KOLKATA-700 012 [PAN: AACCA 2226 R] APPEARANCES BY: SHRI SHALLONG YADEN, ADDL. CIT, FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE DATE OF CONCLUDING THE HEARING : MAY 16, 2017 DATE OF PRONOUNCING THE ORDER : MAY 24, 2017 O R D E R PER SHRI P.M. JAGTAP, A.M. .: THIS APPEAL IS PREFERRED BY THE REVENUE AGAINST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-I, KOLKATA DATED 11.10.2012, W HEREBY HE DELETED THE ADDITIONS OF RS.1,56,75,974/- AND RS.68,61,094/- MADE BY THE ASS ESSING OFFICER TO THE TOTAL INCOME OF THE ASSESSEE ON ACCOUNT OF UNDISCLOSED BROKERAGE INCOME AND UNDISCLOSED CASH RECEIPTS RESPECTIVELY. 2. THE ASSESSEE IN THE PRESENT CASE IS A COMPANY, W HICH IS ENGAGED IN THE BUSINESS OF SHARE TRADING ON ITS OWN AS WELL AS ON BROKERAGE BASIS AS A MEMBER OF CALCUTTA STOCK EXCHANGE. THE RETURN OF INCOME FOR THE YEAR UNDER C ONSIDERATION WAS FILED BY IT ON 30.10.2005 DECLARING TOTAL INCOME OF RS.82,520/-. T HERE WAS A SURVEY OPERATIONS CARRIED OUT IN THE CASE OF THE ASSESSEE UNDER SECTI ON 133A ON 28.12.2004 AND 22.03.2005 AND AFTER TAKING INTO CONSIDERATION THE FINDINGS OF THE SAID OPERATION, ASSESSMENT UNDER SECTION 143(3) WAS COMPLETED BY TH E ASSESSING OFFICER VIDE AN ORDER DATED 28.12.2007 DETERMINING THE TOTAL INCOME OF TH E ASSESESE AT RS.8,50,540/-. THE I.T.A. NO. 152/KOL./2013 ASSESSMENT YEAR: 2005-2006 PAGE 2 OF 6 SAID ASSESSMENT WAS SUBSEQUENTLY SET ASIDE BY THE L D. CIT VIDE AN ORDER DATED 27.01.2010 PASSED UNDER SECTION 263 WITH A DIRECTIO N TO THE ASSESSING OFFICER TO FRAME THE ASSESSMENT AFRESH AFTER MAKING PROPER AND ADEQU ATE ENQUIRIES. ACCORDINGLY FRESH ASSESSMENT PROCEEDINGS WERE INITIATED BY THE ASSESS ING OFFICER AND SINCE THERE WAS NO SATISFACTORY COMPLIANCE ON THE PART OF THE ASSESSEE DURING THE COURSE OF SAID PROCEEDINGS, THE ASSESSMENT WAS COMPLETED BY THE AS SESSING OFFICER TO THE BEST OF HIS JUDGMENT UNDER SECTION 144/263 VIDE AN ORDER DATED 30.12.2010. IN THE ASSESSMENT SO COMPLETED, HE REJECTED THE BOOK RESULTS OF THE ASSE SSEE AND ADOPTED THE TOTAL TURNOVER OF THE ASSESSEE AT RS.3,105.19 CRORES, OUT OF WHICH INTRA DAY TRADING THROUGH DEMAT ACCOUNT WAS RS.2,982.12 CRORES WHILE THE DELIVERY B ASED TRADING AND AUCTION TRADING WAS RS.121.91 CRORES. AS REGARDS THE RATE OF BROKER AGE, THE ASSESSING OFFICER FOUND ON THE BASIS OF INFORMATION COLLECTED BY HIM THAT THE AVERAGE RATE OF BROKERAGE FOR INTRA DAY TRADING WAS 0.072%, WHEREAS THE RATE OF BROKERA GE FOR DELIVERY BASED TRADING AND AUCTION TRADING WAS 0.438%. APPLYING THE SAID RATES TO THE TURNOVER ADOPTED BY HIM, THE BROKERAGE INCOME OF THE ASSESSEE WAS ESTIMATED BY HIM AT RS.2,68,11,280/- AND SINCE THE BROKERAGE INCOME OF RS.1,11,35,306/- WAS ALREADY DISCLOSED BY THE ASSESSEE, THE BALANCE AMOUNT OF RS.1,56,75,974/- WAS TREATED BY THE ASSESSING OFFICER AS UNDISCLOSED INCOME OF THE ASSESSEE FROM BROKERAGE R ECEIVED IN CASH. IN THE RECONCILIATION SHEET CLAIMED TO HAVE BEEN PREPARED BY THE ASSESSEE ON THE BASIS OF ITS BANK BOOK, AN ENTRY OF RS.2,25,37,068/- WAS APPEARI NG AS CASH RECEIPTS. AS THE ASSESSEE DID NOT OFFER ANY SATISFACTORY EXPLANATION AS REGARDS THE SOURCE OF THE SAID CASH RECEIPTS, THE ASSESSING OFFICER TREATED THE AMOUNT OF RS.1,56,75,974/- TAKEN BY HIM AS BROKERAGE INCOME RECEIVED IN CASH AS SOURCE OF THE SAID CASH RECEIPTS TO THAT EXTENT AND THE BALANCE AMOUNT OF RS.68,61,094/- WAS TREATED BY HIM AS THE UNDISCLOSED CASH CREDIT. ACCORDINGLY THE TOTAL ADDITION OF RS.2,25,37,068/- WAS MADE BY THE ASSESSING OFFICER TO THE TOTAL INCOME OF THE ASSESSEE IN THE ASSESSMENT COMPLETED UNDER SECTION 144/263 VIDE AN ORDER DATED 30.12.2010. 3. AGAINST THE ORDER PASSED BY THE ASSESSING OFFICE R UNDER SECTION 144/263, AN APPEAL WAS PREFERRED BY THE ASSESSEE BEFORE THE LD. CIT(APPEALS) AND THE VARIOUS SUBMISSIONS MADE BY THE ASSESSEE IN SUPPORT OF ITS CASE IN THE LIGHT OF THE MATERIAL PLACED ON RECORD AS WELL AS THE FACTS OF THE CASE W ERE DISCUSSED BY THE LD. CIT(APPEALS) IN PARA 1 OF HIS IMPUGNED ORDER:- I.T.A. NO. 152/KOL./2013 ASSESSMENT YEAR: 2005-2006 PAGE 3 OF 6 1. AFTER CAREFUL CONSIDERATION OF WRITTEN SUBMISS ION ALONG WITH PAPER BOOK AND THE ASSESSMENT ORDER, IT IS NOTICED THAT ASS ESSMENT IN THIS CASE WAS COMPLETED UNDER SECTION 143(3) ON 28.12.2007 AFTER SURVEY OPERATION U/S 133A ON 28.12.2004 AND 22.03.2005. ASSESSEE WAS SHAR E BROKER IN THE CALCUTTA STOCK EXCHANGE AND MAINTAINING ACCOUNTS ON A SOFTWARE PACKAGE APPROVED BY CALCUTTA STOCK EXCHANGE IN THE RELEVANT A SSESSMENT YEAR. BY ORDER U/S 263 DATED 27.01.2010 CIT-I, KOLKATA SET A SIDE THE ABOVE ORDER IN A RESPECT OF ISSUES AS PER SHOW CAUSE NOTICE 18.08.200 9 AS NO PROPER ENQUIRY AND RECONCILIATION WERE MADE BY ASSESSING OFFICER W HILE PASSING THE ORDER U/S 143(3) AND CERTAIN DEFICIENCIES REGARDING BROKERAGE , TURNOVER OF SHARE TRANSACTIONS, IMPROPER RECONCILIATION OF BANK TRANS ACTIONS AND SHARE TRADING LOSS CLAIMED BY THE ASSESSEE MENTIONED IN THE SHOW CA USE NOTICE DATED 18.08.2009 WERE NOTICED BY THE CIT-I, KOLKATA. THE AS SESSING OFFICER DETERMINED THE TOTAL INCOME AT RS.2,95,74,390/- IN HI S ORDERED DATED 30.12.2010 HE DETERMINED THE GROSS BROKERAGE INCOME A T RS.2,68,11,280/- BY REJECTION OF BOOKS OF ACCOUNTS U/S 145(3) AS AGAINS T RS.1,11,35,306/- CREDITED IN PROFIT & LOSS ACCOUNT BY THE ASSESSEE. WHILE REJEC TING THE ACCOUNTS THE ASSESSING OFFICER ADOPTED THE MEAN BROKERAGE RATES D OWN LOADED FROM THE WEBSITES OF NATIONAL STOCK EXCHANGE & BOMBAY STOCK E XCHANGE IN RESPECT OF BROKERAGE FIRMS TABULATED AT THE PAGE 5 OF ASSESSMEN T ORDER AND GROSS SALES TURNOVER FOR CALCULATION OF BROKERAGE INCOME AS PER SAUDA-BOOK WAS RS.31,05,19,06,637/-. HE MADE ADDITIONS OF RS.66,25 ,660/- AS PER EXPLANATION TO SECTION 73 OF THE INCOME TAX ACT. HE FURTHER MADE ADDITIONS OF RS.68,61,094/- AS CASH CREDITS U/S 68 ON ACCOUNT OF MONEY RECEIPT FROM CLIENTS IN THIS FINANCIAL YEAR FOR RS.2,25,37,068/-. AS PER PROFIT & LOSS ACCOUNTS FOR FINANCIAL YEAR ENDED 31.03.2005 ASSESS EE HAD SHOWN NET-INCOME FROM OPERATIONS FOR RS.41,72,146/- THIS INCOME CREDI TED IN PROFIT & LOSS ACCOUNT WAS NET OF THE BROKERAGE INCOME FOR RS.1,11 ,35,306/- AND SHARE TRADING LOSS RS.69,63,160/- WHILE THE ASSESSEE HAD SHOW N TRADED TURNOVER WAS RS.1,11,40,370/- WHICH WAS PER FORM 10DB FOR STT BUT ACTUAL THE ASSESSEE HAD SHOWN PURCHASE OF RS.92,66,545/- AND SALE OF RS.22,56,385/-, AGGREGATING TO RS.1,15,22,930/- WHICH IS MORE THAN RS. 1,11,40,370/. SINCE, IT INCLUDED NON-STT TURNOVER ALSO. ASSESSEE WAS MAINTA INING 8(EIGHT) BANK ACCOUNTS FOR CLIENTS, O/D ACCOUNT AND ON HIS SELF AC COUNT AS PER PAPER BOOK PAGE 88 WHERE RECONCILIATION OF SALES & PURCHASES VIS -A-VIS RECEIPTS & PAYMENTS WAS PRODUCED. WHILE THE ASSESSING OFFICER CO NSIDERED ONLY 6(SIX) BANK ACCOUNTS, SINCE THE ASSESSING OFFICER COULD NOT CONSIDER CANARA BANK (PRINCEP ST.) AND OBC(GTB-SELF ACCOUNT). ASSESSEE HA D PRODUCED CERTIFICATE FROM AUDITORS DATED 17.08.2012 AS CORROBORATIVE EVI DENCE ALONG WITH REPORTS OF THE RECEIPTS & PAYMENTS IN ALL BANK ACCOUNTS. THE A/R ALSO PRODUCED A DETAILED CASH BOOK CONTAINING ALL CASH TRANSACTION IN THE FINANCIAL YEAR AND ALSO PRODUCED BANK WISE ABRIDGED DETAILS OF DEPOSIT S AND WITHDRAWALS TOGETHER WITH RESPECTIVE BANK RECONCILIATION STATEME NTS. I.T.A. NO. 152/KOL./2013 ASSESSMENT YEAR: 2005-2006 PAGE 4 OF 6 4. AFTER MAKING THE ABOVE DISCUSSION, THE LD. CIT(A PPEALS) PROCEEDED TO DELETE THE ADDITIONS OF RS.1,56,75,974/- AND RS.68,61,094/- MA DE BY THE ASSESSING OFFICER FOR THE FOLLOWING REASONS GIVEN IN PARAGRAPHS NO. 3 & 4 OF HIS IMPUGNED ORDER:- 3. AT PAGE 12 OF THE ASSESSMENT ORDER AO REJECTED THE BOOKS OF ACCOUNTS ON THE BASIS OF DIFFERENCES IN GROSS TURNOV ER OF SHARES AS PER FORM 10DB AND DIFFERENCE OF BROKERAGE TO THE EXTENT OF RS.12,450/-. THE OTHER REASONS RELATED TO RECONCILIATION OF VARIOUS B ANK ACCOUNTS. THE A/R CONTENDED THAT BOOKS OF ACCOUNTS WERE AUDITED UNDER SECTION 44AB AND BOOKS WERE MAINTAINED ON AN APPROVED ACCOUNTING PAC KAGE BY CALCUTTA STOCK EXCHANGE AND FURTHER SUBMITTED THAT TURNOVER AS PER FORM 10DB IS ONLY IN RESPECT OF TRANSACTIONS CARRIED OUT THROUGH S TOCK EXCHANGE WHICH HAVE SUFFERED STT. SINCE, THE ASSESSEE HAD ALSO CARRIE D OUT TRANSACTIONS NOT SUFFERING STT, THE TURNOVER AS PER ASSESSEE IS M ORE THAN THE SAME MENTIONED ON FORM10DB. THE A/R FURTHER REFER TO THE DE TAILED BANK RECONCILIATION AND CASH BOOK WHEREIN THE ALLEGED DIFFE RENCE IN CASH ACCOUNT AND BANK ACCOUNT ARE REFLECTED AND RECONCIL ED. THE A/R EXPRESSED HIS INABILITY TO RECONCILE THE BROKERAGE IN COME FOR RS.12,450/-. KEEPING IN VIEW THE ABOVE FACTUAL MATRIX AND CIRCUMS TANCES OF THE CASE REFERRED IN PARA-1, THE REJECTION OF BOOKS OF ACCOUN TS BY THE AO AND ADDITION OF RS.1,56,75,974/-ON THE BASIS OF RATE OF BROKERAGE LIFTED FROM WEBSITES IS DELETED. HOWEVER, THE SPECIFIC ADDITION OF RS.12,450/- IN THE BROKERAGE ACCOUNT IS CONFIRMED. THEREFORE GROUND NO. 3 IS PARTLY ALLOWED. 4. THE UNEXPLAINED CASH CREDIT FOR RS.68,61,094/- RE LATING TO CASH RECEIPTS OF RS.2,25,37,068/- FROM CLIENTS AS PER PA GE OF 15 OF THE ASSESSMENT ORDER. THE A/R SUBMITTED A COPY OF THE DETA ILED CASH BOOK CONTAINING ALL TRANSACTION FROM 01.04.2004 TO 31.03 .2005 ON 03.10.2012. THE CASH BOOK ENTRIES REFLECT CASH RECEIVED FROM VARIO US CLIENTS AGAINST TRADES EXECUTED BY THEM, IN THE WHOLE FINANCIAL YEAR . THE TRANSACTION AGAINST WHICH THE CASH WAS RECEIVED FROM CLIENTS WERE ALREADY ROUTED THROUGH SAUDA BOOK AND BROKERAGE WAS DULY ACCOUNTED F OR AND REFLECTED IN PROFIT AND LOSS A/C. THE A/R ALSO CONTENDED THAT TH ERE WAS NO DISPUTE REGARDING THE ABOVE CASH COLLECTION FROM CLIENTS IN T HE ORIGINAL ASSESSMENT ORDER U/S 143(3) AND IN THE ORDER U/S 26 3 BY THE CIT-I, KOLKATA AND CIT-I, KOLKATA'S ORDER DATED 27.01.2010 U/S 263 OR SHOW- CAUSE DATED 18.08.2009 DID NOT DISPUTE THESE RECEIPT S IN CASH FROM CLIENTS. KEEPING IN VIEW THE ABOVE FACTUAL MATRIX AND CIRCUMS TANCES MENTIONED IN PARA -1 ADDITION OF RS.68,61,094/- IS DELETED. THERE FORE GROUND NO. 6 IS ALLOWED. 5. AGGRIEVED BY THE ORDER OF THE LD. CIT(APPEALS), THE REVENUE HAS PREFERRED THIS APPEAL BEFORE THE TRIBUNAL ON THE FOLLOWING GROUNDS :- (1) THAT ON FACTS AND CIRCUMSTANCES OF THE CASE CIT (A) ERRED IN DELETING ADDITIONS OF UNDISCLOSED BROKERAGE INCOME OF RS.1,5 6,75,974/-. I.T.A. NO. 152/KOL./2013 ASSESSMENT YEAR: 2005-2006 PAGE 5 OF 6 (2) THAT ON THE FACTS AND CIRCUMSTANCES OF THE CASE CI T(A) ERRED IN DELETING ADDITIONS OF UNDISCLOSED CASH RECEIPTS OF R S. 68, 61, 094/-. (3) THAT ON THE FACTS AND CIRCUMSTANCES OF THE CASE CI T(A) ERRED IN DELETING ASSESSING OFFICER'S ORDER U/S 145(3) OF THE I. T. ACT, 1961 REJECTING BOOKS OF ACCOUNTS. (4) THAT ON THE FACTS AND CIRCUMSTANCES OF THE CASE CI T(A) ERRED IN ACCEPTING FRESH EVIDENCE VIZ. DETAILS OF CASH BOOK CO NTAINING ALL TRANSACTION IN THE F. Y.2004-05 AND BANK WISE ABRIDG ED DETAILS OF DEPOSITS AND WITHDRAWALS TOGETHER WITH RESPECTIVE BAN K RECONCILIATION STATEMENTS IN VIOLATION OF PROVISION UNDER RULE 46A OF THE I. T. RULES 1962. 6. AT THE TIME OF HEARING FIXED ON 16.05.2017, NONE HAS APPEARED ON BEHALF OF THE ASSESSEE. EVEN THERE WAS NO APPEARANCE OF THE ASSES SEE AT THE TIME OF HEARINGS FIXED EARLIER ON 18.10.2015, 23.12.2015, 15.02.2016, 26.0 4.2016, 04.07.2016, 26.09.2016, 05.12.2016, 01.03.2017 AND 06.04.2017 DESPITE THE F ACT THAT NOTICES OF THE SAID HEARINGS WERE SENT EITHER BY REGISTERED POST WITH A/D OR THR OUGH DEPARTMENT. KEEPING IN VIEW THIS NON-COMPLIANT ATTITUDE OF THE ASSESSEE, THIS A PPEAL OF THE REVENUE IS BEING DISPOSED OF EX-PARTE QUA THE RESPONDENT-ASSESSEE AFTER HEARING THE ARGUMENT S OF THE LD. D.R. AND PERUSING THE RELEVANT MATERIAL AVAILABLE ON RECORD. AS RIGHTLY POINTED OUT BY THE LD. D.R. FROM PARAGRAPH NO. 1 OF THE IMPUGNED ORDER OF THE L D. CIT(APPEALS), ADDITIONAL EVIDENCE IN THE FORM OF TWO BANK ACCOUNTS OF THE ASSESESE WI TH CANARA BANK AND OBC AS WELL AS A CERTIFICATE FROM AUDITORS DATED 17.08.2012 ALONG WI TH REPORTS ON THE RECEIPTS AND PAYMENTS OF ALL BANK ACCOUNTS WAS FILED BY THE ASSE SSEE BEFORE THE LD. CIT(APPEALS) FOR THE FIRST TIME AND THE SAME WAS CONSIDERED AND RELI ED UPON BY THE LD. CIT(APPEALS) TO GIVE RELIEF TO THE ASSESSEE ON BOTH THESE ISSUES IN VOLVED IN THIS APPEAL OF THE REVENUE WITHOUT GIVING ANY OPPORTUNITY TO THE ASSESSING OFF ICER TO VERIFY THE SAME. AS FURTHER POINTED OUT BY THE LD. D.R., A DETAILED BANK RECONC ILIATION AND CASH BOOK WERE ALSO PRODUCED BY THE ASSESSEE BEFORE THE LD. CIT(APPEALS ) FOR THE FIRST TIME AND THE SAME CONSTITUTING ADDITIONAL EVIDENCE WAS ALSO CONSIDERE D AND RELIED UPON BY THE LD. CIT(APPEALS) TO GIVE RELIEF TO THE ASSESESE WITHOUT GIVING ANY OPPORTUNITY TO THE ASSESSING OFFICER TO VERIFY THE SAME. IN OUR OPINIO N, THERE IS THUS A CLEAR VIOLATION OF RULE 46A BY THE LD. CIT(APPEALS) AND KEEPING IN VIEW THE SAME AS WELL AS ALL THE FACTS OF THE CASE, WE FIND MERIT IN THE PLEA OF THE REVENUE THAT THE IMPUGNED ORDER OF THE LD. CIT(APPEALS) IS LIABLE TO BE SET ASIDE AND THE MATT ER BE RESTORED TO THE FILE OF THE I.T.A. NO. 152/KOL./2013 ASSESSMENT YEAR: 2005-2006 PAGE 6 OF 6 ASSESSING OFFICER FOR DECIDING THE SAME AFRESH AFTE R VERIFYING THE ADDITIONAL EVIDENCE FILED BY THE ASSESSEE BEFORE THE LD. CIT(APPEALS). ACCORDINGLY, WE SET ASIDE THE IMPUGNED ORDER OF THE LD. CIT(APPEALS) ON BOTH THE ISSUES INVOLVED IN THIS APPEAL OF THE REVENUE AND RESTORE THE MATTER TO THE FILE OF THE A SSESSING OFFICER FOR DECIDING THE SAME AFRESH AFTER VERIFYING THE ADDITIONAL EVIDENCE FILE D BY THE ASSESSEE FOR THE FIRST TIME BEFORE THE LD. CIT(APPEALS). NEEDLESS TO OBSERVE TH AT THE ASSESSING OFFICER SHALL AFFORD PROPER AND SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 7. IN THE RESULT, THE APPEAL OF THE REVENUE IS TREA TED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON MAY 24, 2017. SD/- SD/- (A.T. VARKEY) (P.M. JAGTAP) JUDICIAL MEMBER ACCOUNTANT ME MBER KOLKATA, THE 24 TH DAY OF MAY, 2017 COPIES TO : (1) INCOME TAX OFFICER, WARD-2(2), KOLKATA, AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-700 069 (2) M/S. AHILYA COMMERCIAL PRIVATE LIMITED, 52, WESTON STREET, 6 TH FLOOR, ROOM NO. 604, KOLKATA-700 012 (4) COMMISSIONER OF INCOME TAX(APPEALS)-I, KOLKAT A; (5) COMMISSIONER OF INCOME TAX ,KOLKAT A (6) THE DEPARTMENTAL REPRESENTATIVE (7) GUARD FILE BY ORDER SENIOR PRIVATE SECRETARY, HEAD OF OFFICE/DDO INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.