Income Tax Officer, Ward - North Lakhimpur, North Lakhimpur V. Tamchi Kusuk, Itanagar

ITA 176/GTY/2010

• Counselvise Citation: [2022] 103 COUNSELVISE.COM (IT) 9032 (ITAT-GUWAHATI)
• Duration Of Justice: 11 year(s) 10 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-11-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 28-09-2022
• Assessment Year: 2004-2005
• Appeal Filed On: 29-12-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Revision of order; Depreciation
• Section: 271(1)(c); 144; 22

Judgement Text

ITA No. 176/GAU/2010 Assessment Year: 2004-2005 & C.O. No. 01/GAU/2011 (in ITA No. 176/GAU/2010) Assessment Year:2004-2005 Tamchi Kusuk 1 IN THE INCOME TAX APPE LLATE TRIBUNAL, KOLKATA-GUWAHATI ‘e-COU RT’, KO LKATA [Virtual Court Hea ring] Before Sh ri Ra jpal Yadav, Vice- Presid ent (KZ) & Shri Rajesh Kumar, Accou ntant M ember I.T .A. No . 1 76 / GAU / 20 1 0 Asses smen t Year: 2 00 4- 20 0 5 Income Tax Officer,.................................................................. Appellant Ward-North Lakhimpur, Borah Complex, D.K. Road, Dist. North Lakhimpur, Assam -Vs.- Tamchi Kusuk,......................................................................... Respondent S/o. Tamchi Togung, Chandan Nagar, Itanagar, Arunachal Pradesh-791111 [PAN: ALZPK9736B] & C.O. No. 01/GAU/2011 (in I.T .A. No . 1 76 / G AU/ 20 1 0) Asses smen t Year: 2 00 4- 20 0 5 Tamchi Kusuk,......................................................................... Cross Objector S/o. Tamchi Togung, Chandan Nagar, Itanagar, Arunachal Pradesh-791111 [PAN: ALZPK9736B] -Vs.- Income Tax Officer,.................................................................. Respondent Ward-North Lakhimpur, Borah Complex, D.K. Road, Dist. North Lakhimpur, Assam Appeara nces by: Shri N.T. Sherpa, JCIT, appeared on behalf of the Revenue N o n e, appeared on behalf of the assessee D a t e o f c o n c l u d i n g t h e h e a r i n g : S e p t e m b e r 2 9 , 2 0 22 D a t e o f p r o n o u n c i n g t h e o r d e r : N o v e m b e r 0 3 , 2 0 2 2 ITA No. 176/GAU/2010 Assessment Year: 2004-2005 & C.O. No. 01/GAU/2011 (in ITA No. 176/GAU/2010) Assessment Year:2004-2005 Tamchi Kusuk 2 O R D E R Per Ra jpal Yadav, Vice- President (KZ ) :- T h e R e v e n u e i s i n a p p e a l b e f o r e t h e T r i b u n a l a g a i ns t t h e o r d e r o f l d . C o m m i s s i o n e r o f I n c o m e T a x ( A p p e a l s ) , G u w a h a t i d a t e d 2 9 . 1 0 . 2 0 1 0 p a s s e d f o r A s s e s s m e n t Y e a r 2 0 0 4 - 0 5. O n r e c e i p t o f t h e n o t i c e i n t h e R e v e n u e ’ s a p p e a l , t h e a s s e s s e e h a s f i l e d C r o s s O b j ec t i o n b e a r i n g N o . 0 1 / G A U / 2 0 1 1 . 2 . A l o n g w i t h F o r m N o . 3 6 , R e v e n u e h a s f i l e d s t a t e m en t o f f a c t s a n d t h e r e a f t e r r a i s e d o n l y o n e g r o u n d o f a p p e a l , w h i c h r e a d s a s u n d e r : - “The CIT(A) has erred in holding that the capital carried forward and the introduction of capital as income exempt u/s 10(26) of the Income Tax Act, 1961, while holding that due opportunity was provided to the assessee by the AO before passing the order u/s 144 of the Income Tax Act, 1961. The CIT(A) failed to appreciate the fact that the onus to prove otherwise by the AO does not hold good in the instant case since the assessee had failed to discharge his onus properly”. 3 . T h i s a p p e a l w a s p r e s e n t e d b e f o r e t h e T r i b u n a l o n 3 0 . 1 2 . 2 0 1 0 . T h e r e a f t e r i t w a s t a k e n o n t h e B o a r d o n 1 6 . 1 2 . 2 0 1 5 . I t h a s b e e n a d j o u r n e d f r o m t i m e t o t i m e . T h e I T A T h a s c o m m e n c e d h e a r i n g o f a p p e a l s o f G u w a h a t i B e n c h e s t h r o u g h V i r t u a l M o d e f r o m K o l k at a o n r e g u l a r b a s i s . N o t i c e o f h e a r i n g w a s s e n t t o t h e a s s e s s e e , w h i c h re t u r n e d w i t h a p o s t a l r e m a r k a s “ l e f t ” . T h e r e a f t e r n o t i c e w a s s e n t t h r o u gh t h e D e p a r t m e n t . T h e I n s p e c t o r h a s n a r r a t e d h i s e x p e r i e n c e v i d e h i s l e t te r d a t e d 0 8 . 0 7 . 2 0 1 9 w h e n h e w e n t t o s e r v e t h e n o t i c e u p o n t h e a s s e s s e e . W e h a v e p e r u s e d t h i s r e p o r t a n d w e a r e o f t h e v i e w t h a t t h e a s s e s s e e s h ou l d h a v e b e h a v e d m o r e r e s p o n s i b l e . H i s c o n d u c t t o w a r d s t h e D e p a r t m e nt i s h o s t i l e a n d c o n t e m p t u o u s i n n a t u r e . H e b e h a v e d a r r o g a n t l y a n d ra t h e r t h r e a t e n e d t h e ITA No. 176/GAU/2010 Assessment Year: 2004-2005 & C.O. No. 01/GAU/2011 (in ITA No. 176/GAU/2010) Assessment Year:2004-2005 Tamchi Kusuk 3 I n s p e c t o r , w h e n t h i s f a c t w a s b r o u g h t t o t h e n o t i c e o f l d . C o u n s e l f o r t h e a s s e s s e e o n t h e e a r l i e r d a t e o f h e a r i n g . T h e n , s h e c o n t e n d e d t h a t u n c o n d i t i o n a l a p o l o g y h a s b e e n t e n d e r e d b y t h e a s s es s e e a n d t h a t w a s a c c e p t e d b y t h e B e n c h o n 1 6 . 0 6 . 2 0 2 2 . T h e h e a r i n g w as a d j o u r n e d t o 1 8 . 0 8 . 2 0 2 2 . L d . C o u n s e l f o r t h e a s s e s s e e a g a i n s o u gh t a d j o u r n m e n t b u t w e d i d n o t g r a n t a d j o u r n m e n t b e c a u s e i t i s a n a p p e al o f 2 0 1 0 , a l r e a d y t w e l v e y e a r s h a v e e x p i r e d . W e h e a r d t h e a p p e a l ex-parte w i t h t h e a s s i s t a n c e o f l d . D . R . a n d p r o c e e d t o d e c i d e d o n m er i t s . 4 . B e f o r e t a k i n g u p t h e s o l i t a r y g r i e v a n c e o f t h e Re v e n u e , w e w o u l d l i k e t o t a k e n o t e o f c e r t a i n f a c t s . T h e a s s e s s e e h as f i l e d h i s r e t u r n o f i n c o m e o n 0 8 . 1 0 . 2 0 0 4 s h o w i n g t o t a l i n c o m e a t R s . 6 , 34 , 5 3 7 / - b u t c l a i m e d i t e x e m p t u n d e r s e c t i o n 1 0 ( 2 6 ) o f t h e I n c o m e T a x A ct . A n a s s e s s m e n t o r d e r w a s p a s s e d u n d e r s e c t i o n 1 4 3 ( 3 ) o n 3 1 . 0 3 . 2 0 0 6 r e j e c t i n g t h e c l a i m o f e x e m p t i o n i n r e s p e c t o f i n c o m e a r o s e t o t h e a s s es s e e f r o m e x e c u t i o n o f c o n t r a c t w o r k s a t T r i p u r a . T h i s o r d e r w a s s e t a s i d e b y t h e l d . C o m m i s s i o n e r b y e x e r c i s i n g p o w e r s u n d e r s e c t i o n 2 6 3 v i d e h i s o r d e r d a t e d 3 1 . 0 3 . 2 0 0 9 . I n p u r s u a n c e o f t h i s 2 6 3 o r d e r , fr e s h a s s e s s m e n t o r d e r h a s b e e n p a s s e d o n 3 1 . 1 2 . 2 0 0 9 u n d e r s e c t i o n 1 4 3 ( 3 ) r e a d w i t h s e c t i o n 2 6 3 . T h e c o m p u t a t i o n o f i n c o m e i n t h i s a s s e s s m e n t or d e r r e a d s a s u n d e r : - “Therefore, based on the above discussions the income is computed as under:- Contract income from Arunachal Pradesh: NIL Income from Tripura: Rs.48,62,252/- (as discussed in para 8) Add: As discussed in para 7 : Rs.1,81,07,565/- Less Depreciation: Rs.10,81,874/- (as discussed in para 10) Total Income : Rs.2,18,87,943/- Computation of Tax: ITA No. 176/GAU/2010 Assessment Year: 2004-2005 & C.O. No. 01/GAU/2011 (in ITA No. 176/GAU/2010) Assessment Year:2004-2005 Tamchi Kusuk 4 Total income : Rs.2,18,87,943/- Tax on Income : Rs.65,66,382/- Add.: Surcharge Rs.6,56,638/- Add.: Interest u/s 234A: Rs.45,30,803/- Total tax payable : Rs.1,17,53,823/-. Demand notice u/s 156 issued. Penalty u/s 271(1)(c) initiated separately. Copy of order to the assessee. Sd/- 30.12.2009 (Mrinal K. Das) Assistant Commissioner of Income Tax, Cir.-Tezpur 5 . D i s s a t i s f i e d w i t h t h e a b o v e c o m p u t a t i o n o f i n c o me , t h e a s s e s s e e w e n t i n a p p e a l b e f o r e t h e l d . C I T ( A p p e a l s ) . T h e l d . C I T ( A p p e a l s ) h e l d t h a t t h e a s s e s s e e i s e n t i t l e d f o r e x e m p t i o n u n d e r s e c t i on 1 0 ( 2 6 ) o f t h e I n c o m e T a x A c t a n d h e n c e h i s i n c o m e i s t o b e t a k e n a t ‘ N I L’ . T h e l d . 1 s t A p p e l l a t e A u t h o r i t y h a s n o t i c e d e a c h g r o u n d o f a p p e a l t a k e n by t h e a s s e s s e e a n d t h e a r g u m e n t s a d v a n c e d b y t h e l d . R e p r e s e n t a t i v e o f t h e a s s e s s e e , t h e r e a f t e r r e c o r d e d t h e f o l l o w i n g f i n d i n g : - “5. I have considered the submission of the appellant. With regard to the second ground of appeal, the AO in the order observed that the appellant filed return of income of Rs. 6,34,537/- in respect of A.Y. 2004- 05, which was claimed exempt u/s 10(26). Since the return filed by the appellant was more than Rs. 5 lakhs, therefore, as per jurisdictional order of Addl. CIT, Range-Tezpur, regular jurisdiction over the appellant lies under ACIT Circle-Tezpur as per section 120 of the J.T. Act. Moreover, the appellant had not questioned the jurisdiction of the AO during the course of assessment proceedings initiated following the order u/s 263. In view of the above, the contention of the appellant is found to be without any' merit. Appeal fails on this ground. 6. With regard to the third ground of appeal, hearings were fixed by the AO on 30.07.2009 and 25-08-2009. The appellant requested for keeping assessment proceedings in abeyance till disposal of appeal filed before the ITAT against the order passed u/s 263. As matter was time barring, therefore, the assessment was completed u/s 144 to the best of the judgment of the AO on the basis of materials on record. Considering ITA No. 176/GAU/2010 Assessment Year: 2004-2005 & C.O. No. 01/GAU/2011 (in ITA No. 176/GAU/2010) Assessment Year:2004-2005 Tamchi Kusuk 5 the above it is observed that due opportunity was provided to the appellant by the AO before passing the order u/s 144. Appeal fails on this ground. 7. With regard to the fourth, fifth and sixth grounds of appeal, it is observed that the appellant is a member of Schedule Tribe residing in the state of Arunachal Pradesh. The income of the appellant during the relevant previous year accrued from the states of Arunachal Pradesh and Tripura which are areas specified in section 10(26) of the I T. Act. The Full Bench of Gauhati High Court in its judgment dated 10/12/2009 on the same issue of income exempt from income-tax u/s 10(26) in VVP(C) No. 727/2009 in the case of Pradeep Kumar Taye and others vs. Union of India and others held: "the benefit provided under Sub-section (26) available only to the members of the Scheduled Tribes "residing in any areas" specified in the said section. In other words, the members of the Scheduled Tribes residing in other parts of the country, other than the one specified under Section 10 Sub-section (26) are not entitled to the benefit of Section 10 Sub-section (26)........... The crucial expression "residing in any area specified" occurring under Sec. 10(26), in our view cannot be given a narrow and restricted meaning to imply that the members of a Scheduled Tribe migrating from their place of origin, which happens to fall in one of the areas specified in the said Sub-section, to another area although once again failing within the areas specified in the Sub-section, would not get the benefit of the exemption under Section 10(26). If a literal meaning is to be given to the expression "residing in any area specified", in our view, Section 10(26) is capable of producing a result that any member of a Scheduled Tribe irrespective of the fact whether such a Scheduled Tribe is a Scheduled Tribe, in relation to those territories specified in the said Subsection or not, is entitled to the benefit of the said Sub-section. It is not the case of either the petitioners or the revenue that the Parliament, while enacting Section 10(26) intended such result. Therefore, the expression "residing in any area specified" must be interpreted in the context of the said Sub-section. The context of the Sub-section is that it is a special provision with reference to the specified areas of the country, that is, the areas comprising North East and Jammu & Kashmir of the country, which received a special treatment under the scheme of the Constitution in the various aspects of the application of the constitution. It may also be worthwhile remembering that even in the matter of reservation of seats either in the Lok Sabha or the various Legislative Assemblies, the Scheduled Tribes of the State of "Assam" are treated exclusively under Article 330(3) 2 and 332(1). Therefore, in ITA No. 176/GAU/2010 Assessment Year: 2004-2005 & C.O. No. 01/GAU/2011 (in ITA No. 176/GAU/2010) Assessment Year:2004-2005 Tamchi Kusuk 6 our view, the expression "residing in any are specified', occurring under Section 10(26) is used by the Parliament synonymously with the expression "in relation to any area specified" under the said Sub-section. In our view, the expression "residing in any area-specified" is not meant to be restrictive of the benefit provided under the said Sub-section in the case of members of the Scheduled Tribes, who, otherwise, fall within the scope of the said Section, but migrating to one of the places specified in the said Sub- section but only descriptive of the limited number of Scheduled Tribes, which are residents of the areas specified under Section 10(26) of the Income-tax Act". The appellant is a member of Schedule Tribe as defined in Article 366(25) of the Constitution residing in the state of Arunachal Pradesh. Therefore, following the decision of Hon'ble Gauhati High Court cited above, the income of the appellant accruing or arising from the state of Tripura, a specified area under Section 10 (26), would be exempt under the said section. No material is brought on record by the AO on the capital brought forward and introduction of fresh capital Rs. 1,81,07,565/- that the same has accrued from areas other than the states of Arunachal Pradesh and Tripura. The AO has not found the above capital to have accrued from areas other than the states of Arunachal Pradesh and Tripura. The above income of the appellant is, therefore, exempt u/s 10(26) of the IT Act. The appeal is allowed on these grounds. 8. In the result appeal is partly allowed. Sd/- ( Niranjan Kouli) Commissioner of Income Tax(Appeals) Guwahati” 6 . T h e l d . D . R . w a s u n a b l e t o p o i n t o u t a n y m a t e r i al a s t o h o w t h e i s s u e i n d i s p u t e i s n o t c o v e r e d b y t h e F u l l B e n c h of H o n ’ b l e G u w a h a t i H i g h C o u r t i n t h e c a s e o f P r a d i p K u m a r T a y e a s r e f er r e d b y t h e l d . 1 s t A p p e l l a t e A u t h o r i t y . T h e l d . C I T ( A p p e a l s ) w a s o f t he v i e w t h a t i n c o m e f r o m t h e S t a t e o f T r i p u r a e a r n e d b y t h e a s s e s s e e w ou l d a l s o q u a l i f y f o r e x e m p t i o n u n d e r s e c t i o n 1 0 ( 2 6 ) . S i m i l a r l y t h e l d . CI T ( A p p e a l s ) h a s o b s e r v e d t h a t w h a t e v e r m a y b e t h e b r o u g h t f o r w a r d ca p i t a l , i t w i l l b e t r e a t e d a t p a r w i t h t h e r e g u l a r i n c o m e u n l e s s i t i s d e m o n s t r a t e d b y t h e R e v e n u e t h a t s u c h i n c o m e h a s b e e n s o u r c e d o u t s i d e of t h e s p e c i f i e d a r e a . ITA No. 176/GAU/2010 Assessment Year: 2004-2005 & C.O. No. 01/GAU/2011 (in ITA No. 176/GAU/2010) Assessment Year:2004-2005 Tamchi Kusuk 7 7 . I t i s p e r t i n e n t t o o b s e r v e t h a t i n t h e a s s e s s m e nt o r d e r , t h e l d . A s s e s s i n g O f f i c e r h a s p o i n t e d o u t o n l y t w o i t e m s , i. e . i n c o m e o f R s . 4 8 , 6 2 , 2 5 2 / - f r o m a P r o j e c t i n T r i p u r a a n d b r o u g ht f o r w a r d f r e s h c a p i t a l i n t r o d u c e d b y t h e a s s e s s e e . A s f a r a s t h e ca p i t a l i n t r o d u c e d i n e a r l i e r y e a r s a r e c o n c e r n e d , t h e a s s e s s e e h a s e x p l ai n e d h i s p o s i t i o n . N o w t h e D e p a r t m e n t i s u n a b l e t o b r i n g o n r e c o r d a n y m a te r i a l , w h i c h c a n d e m o n s t r a t e t h a t s u c h c a p i t a l w a s i n t r o d u c e d f r o m an i n c o m e e a r n e d o u t s i d e o f t h i s s p e c i f i e d a r e a . T h e l d . 1 s t A p p e l l a t e A u t h o r i t y h a s d i s c u s s e d b o t h t h e s e i s s u e s i n t h e c o n c l u d i n g p a r a gr a p h a n d a f t e r g o i n g t h r o u g h t h e l a s t p a r a g r a p h o f t h e l d . C I T ( A p p e a l s ) ’s o r d e r , w e d o n o t f i n d a n y e r r o r i n i t a n d a c c o r d i n g l y w e d o n o t f i n d a n y m e r i t i n t h e a p p e a l o f t h e R e v e n u e . 8 . N o w w e t a k e t h e C r o s s O b j e c t i o n t a k e n b y t h e a s se s s e e . I n t h e f i r s t g r o u n d o f C r o s s O b j e c t i o n , t h e a s s e s s e e h a s p l e a d e d t h a t l d . C I T ( A p p e a l s ) i s w r o n g i n o b s e r v i n g t h a t j u r i s d i c t i o n o f t h e c a s e w a s w i t h t h e A C I T , C i r c l e - T e z p u r . I n t h e s t a t e m e n t o f f a c t a p p e n d e d w it h t h e C . O . , t h e a s s e s s e e h a s p l e a d e d t h a t o r i g i n a l l y t h e a s s e s s e e ha s f i l e d h i s r e t u r n o f i n c o m e w i t h W a r d N o r t h L a k h i m p u r . H i s a s s e s s m e n t w as a l s o p a s s e d b y I T O , W a r d - N o r t h L a k h i m p u r o n l y . T h e c a s e w a s s u b s e qu e n t l y t r a n s f e r r e d t o A C I T , C i r c l e T e z p u r a n d t h e r e a s o n f o r s u c h t r a ns f e r w a s t h a t i n c o m e o f t h e a s s e s s e e e x c e e d e d R s . 5 0 0 , 0 0 0 / - . H e s u b m i t t e d t h a t t h e l a s t r e t u r n f i l e d b y t h e a s s e s s e e b e f o r e p a s s i n g o f t h e o r d e r by l d . A C I T i s f o r A . Y . 2 0 0 7 - 0 8 i n w h i c h i n c o m e w a s d e c l a r e d a s ‘ N I L ’ . 9 . T h o u g h w i t h t h e a s s i s t a n c e o f l d . D . R . , w e h a v e g o n e t h r o u g h t h e r e c o r d c a r e f u l l y . T h e a s s e s s e e h a s n o t p l a c e d o n r ec o r d t h e N o t i f i c a t i o n v i d e w h i c h j u r i s d i c t i o n s a r e b e i n g g i v e n . W h a t w e co u l d g a t h e r f r o m t h e r e c o r d a v a i l a b l e b e f o r e u s i s t h a t t h e r e w a s c e r t a in c l a s s i f i c a t i o n o f c a s e s a n d f o r b e t t e r m a n a g e m e n t o f t h e a s s e s s m e n t s , i t w as d e c i d e d t h a t c a s e s ITA No. 176/GAU/2010 Assessment Year: 2004-2005 & C.O. No. 01/GAU/2011 (in ITA No. 176/GAU/2010) Assessment Year:2004-2005 Tamchi Kusuk 8 o f t h e a s s e s s e e w h e r e i n c o m e e x c e e d e d R s . 5 , 0 0 , 0 0 0 / - w i l l b e a s s e s s e d b y A C I T , W a r d - T e z p u r a n d b e l o w t h i s m o n e t a r y l i m i t w o ul d r e m a i n w i t h c o n c e r n e d I T O a t L a k h i m p u r . T h e a s s e s s e e i s t r y i n g t o d e m o n s t r a t e t h a t l a s t r e t u r n a v a i l a b l e i n t h a t N o t i f i c a t i o n i s t o b e c o n s t r u e d f i l e d l a t e r o n . H e i s r e l y i n g u p o n t h e r e t u r n e d i n c o m e f i l e d i n A . Y. 2 0 0 7 - 0 8 , w h i c h w a s N I L i n c o m e . T o o u r m i n d , i t i s m i s l e a d i n g a r g u m e n t . T h e r e t u r n o f i n c o m e o u g h t t o b e c o n s i d e r e d e i t h e r A . Y . 2 0 0 3 - 0 4 o r 2 0 0 5 -0 6 , n o t A . Y . 2 0 0 7 - 0 8 . H e n c e , t h e j u r i s d i c t i o n o v e r t h e a s s e s s e e h a s r i g h tl y b e e n t a k e n b y A C I T , T e z p u r C i r c l e . T h i s f i n d i n g i s g i v e n o n t h e b a s i s of l i m i t e d i n c o m p l e t e i n f o r m a t i o n a n d a c c o r d i n g l y t h i s g r o u n d o f a p p e a l is r e j e c t e d . 1 0 . I n t h e s e c o n d g r o u n d , t h e a s s e s s e e h a s c h a l l e n ge d t h a t l d . C I T ( A p p e a l s ) i s w r o n g i n o b s e r v i n g t h a t d u e o p p o r t un i t y o f h e a r i n g w a s g i v e n t o t h e a s s e s s e e . S i n c e w e h a v e u p h e l d t h e o r de r o f t h e l d . C I T ( A p p e a l s ) , i t i s j u s t a n a c a d e m i c i s s u e a n d w e do n o t w i s h t o g o i n t o a l l t h e s e d e t a i l s . T h i s g r o u n d i s r e j e c t e d . 11. In the result, the appeal as well a s Cross O bject ion both are dismissed . O r d e r p r o n o u n c e d i n t h e o p e n C o u r t o n N o v e m b e r 0 3 , 2 0 2 2 . Sd/- Sd/- (Ra jesh Ku mar) (Ra jpal Yadav) Accou ntant Member Vice- President) Kolkata, the 3 rd day of November, 2022 Copies to : (1) Income Tax Officer, Ward-North Lakhimpur, Borah Complex, D.K. Road, Dist. North Lakhimpur, Assam (2) Tamchi Kusuk, S/o. Tamchi Togung, Chandan Nagar, Itanagar, Arunachal Pradesh-791111 ITA No. 176/GAU/2010 Assessment Year: 2004-2005 & C.O. No. 01/GAU/2011 (in ITA No. 176/GAU/2010) Assessment Year:2004-2005 Tamchi Kusuk 9 (3) Commissioner of Income Tax (Appeals). Guwahati; (4) Commissioner of Income Tax- , (5) The Departmental Representative (6) Guard File TRUE COPY By order Assistant Registrar, Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha/Sr. P.S.