Abdul Atiq, Lucknow V. Income Tax Officer-5(1), Lucknow

ITA 212/LKW/2017

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 6784 (ITAT-LUCKNOW)
• Duration Of Justice: 1 year(s) 10 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-02-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 03-04-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: C K SINGH
• Keywords: Presumptive income; Reason to believe; Reassessment proceedings
• Section: 44AD; 201; 147; 148

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH SMC , LUCKNOW BEFORE SHRI. A. D. JAIN, VICE PRESIDENT ITA NO. 212/LKW/2017 ASSESSMENT YEAR: 2011 - 12 ABDUL ATIQ C/O FAUZIYA TOYS 174 - 175, CHEEP MARKET AMINABAD, LUCKNOW V. INCOME TAX OFFICER 5(1) LUCKNOW T AN /PAN : AHOPA4198C (APP ELL ANT) (RESPONDENT) APPELLANT BY: SHRI RAKESH GARG, ADVOCATE RESPONDENT BY: SHRI C. K. SINGH, D.R. DATE OF HEARING: 26 0 2 201 9 DATE OF PRONOUNCEMENT: 28 0 2 201 9 O R D E R THIS IS ASSESSEES APPEAL AGAINST THE O RDER OF THE LD. CIT(A) - II, LUCKNOW DATED 25/1/2017 FOR ASSESSMENT YEAR 2011 - 12, TAKING THE FOLLOWING GROUNDS OF APPEAL : - 01. BECAUSE THE ENTIRE PROCEEDINGS INITIATED UNDER SECTION 147/148 IS WITHOUT JURISDICTION, BAD IN LAW, THE RE - ASSESSMENT FRAMED BE Q UASHED. 02. BECAUSE THE RE - ASSESSMENT PROCEEDINGS HAVE BEEN INITIATED ON THE BASIS OF AIR, THERE BEING NO SATISFACTION OF THE AO, NOR THERE BEING ANY REASONS TO BELIEVE THAT THE INCOME HAS ESCAPED ASSESSMENT, THE ENTIRE PROCEEDINGS INITIATED ARE BAD IN L AW, THE REASSESSMENT FRAMED BE QUASHED AND THE ADDITION MADE BE DELETED. 03. BECAUSE THE CIT(A) HAS ERRED ON FACTS AND IN LAW IN UPHOLDING THE ADDITION OF RS.5,01,700/ - AS UNEXPLAINED DEPOSIT MADE BY THE ASSESSEE IN HIS BANK ACCOUNT, WHICH ADDITION IS CO NTRARY TO FACTS, BAD IN LAW AND BE DELETED. ITA NO.212/LKW/2017 PAGE 2 OF 8 04. BECAUSE THE CIT(A) HAS FAILED TO APPRECIATE THE FACTS AND CIRCUMSTANCES OF THE CASE AND THE EXPLANATION SUBMITTED BY THE ASSESSEE AND HAS WRONGLY UPHELD THE ADDITION ON CONJECTURES AND SURMISES BY MERELY DI SBELIEVING THE EXPLANATION OF THE ASSESSEE, THE ADDITION MADE IS BAD IN LAW AND BE DELETED. 05. BECAUSE THE CLT(A) HAS FAILED TO APPRECIATE THAT THE AMOUNT WAS WITHDRAWN FROM THE BANK ACCOUNT IN MUMBAI AND WAS DEPOSITED IN BANK ACCOUNT AT LUCKNOW FOR THE REASONS THAT THE CASH DEPOSITS IN BANK ACCOUNT IN A DIFFERENT CITY EXCEEDING PARTICULAR AMOUNT IS NOT PERMISSIBLE TO BE DEPOSITED IN BANK, AND HENCE, THE EXPLANATION FURNISHED BY THE ASSESSEE CANNOT BE FOUND FAULT WITH BE DISBELIEVED, THE ADDITION MADE BE DELETED. 06. BECAUSE THE CIT(A) HAS FAILED TO APPRECIATE, THAT THE DEPOSIT IN THE BANK ACCOUNT HAS BEEN MADE OUT OF THE WITHDRAWALS MADE BY THE ASSESSEE EARLIER AND THERE IS NOTHING ON RECORD TO PROVE THAT THE WITHDRAWALS MADE EARLIER HAVE BEEN UTILIZED ELSEWHERE, THE ADDITION MADE BE DELETED. 2 . THE FOLLOWING ARE THE REASONS RECORDED FOR BELIEF OF ESCAPEMENT OF INCOME: - 'IN THIS CASE, AIR INFORMATI ON WAS DOWNLOADED FROM THE ITD/ AST APPLICATION SYSTEM OF THE DEPARTMENT AND IT WAS SEEN T HA T THE ASSESSEE SHR I ABDUL ATIQ, 174 - 175, CHEAP MARKET, AM IN ABAD, LU C KNOW - 226018 PAN: AHOPA4198C, HAD MADE CASH DEPOSITS OF RS. 39,07,900 / - IN SAVING BANK ACCOUNT WITH M/ S THE JAMMU AND KASHMIR BANK LIMITED AND RS. 10,15,150 / - IN SAVING BANK ACCOUNT WITH M/S BOMBAY MERCANTIL E COOPERATIVE BANK LIMITED, DURING F.Y. 2010 - 11 RELEVANT TO A.Y. 2011 - 12. ON PERUSAL OF RETURN OF INCOME FOR A.Y. 2011 - 12, FILED IN THE OFFICE ON 26 - 0 9 - 2012 VIDE ACKNOWLEDGEMENT NO. 5100001561, THE ASSESSEE HAD DECLARED PRESUMPTIVE INCOME U/S 44AD OF THE IN COME TAX ACT, 1961, OF RS. 3,53,724 / - AT 8% OF GROSS RECEIPTS OF RS. 44,21,550 / - . THE CASH DEPOSITS OF THE ASSESSEE, IN BOTH THE SAVINGS B ANK ACCOUNTS ARE TOTALING RS. 49,23,050/ - , I.E., AN AMOUNT OF RS.49,23,050/ - IS UNEXPLAINED. ITA NO.212/LKW/2017 PAGE 3 OF 8 IN VIEW OF ABOVE FACTS, I HA VE REASON TO BELIEVE THAT THE INCOME CHARGEABLE TO TAX TO THE TUNE OF RS. 5,01,500 / - HAS ESCAPED ASSESSMENT DURING F.Y. 2010 - 11 RELEVANT TO A.Y. 20 11 - 12. ISSUE NOTICE U/S 148 OF THE INCOME TAX ACT, 1961.' 3 . THE LD. COUNSEL FOR THE ASSESSEE CONTENDS THAT THE A O HAD NO MATERIAL TO FORM REASON OF BELIEF OF ESCAPEMENT OF INCOME AND SO, THE NOTICE ISSUED U/S 148 OF THE I.T. ACT AND THE PROCEEDINGS PURSUANT THERETO ARE BAD IN LAW; THAT IT IS A CASE OF A ROVING AND FISHING ENQUIRY, WHICH IS NOT PERMISSIBLE IN LAW; TH AT MERELY ON THE BASIS OF AIR INFORMATION, IT CANNOT BE CONCLUDED THAT THERE IS ESCAPEMENT OF INCOME. 4 . ON THE OTHER HAND, THE LD. DR HAS CONTENDED THAT IT WAS THE AIR INFORMATION, WHICH FORMED THE BASIS OF THE AOS BELIEF OF ESCAPEMENT OF INCOME OF THE ASS ESSEE, AMOUNTING TO RS. 5,01, 5 00 / - , REPRESENTING CASH DEPOSITS IN THE BANK ACCOUNT OF THE ASSESSEE; THAT THE SOURCE OF SUCH DEPOSITS, WAS NOT EXPLAINED; THAT THEREFORE, THE AOS FORMATION OF BELIEF OF ESCAPEMENT OF INCOME IS JUSTIFIED; AND THAT THE AO WAS, AS SUCH, CORRECT IN ISSUING THE NOTICE U/S 148 OF THE ACT TO THE ASSESSEE. 5 . HEARD. THE FACTS ARE NOT DISPUTED. A BARE PERUSAL OF THE REASONS RECORDED FOR ISSUANCE OF NOTICE U/S 148 OF THE ACT, SHOWS THAT THE ONLY MATERIAL AVAILABLE BEFORE THE AO WAS THE AIR INFORMATION OF THE ASSESSEE HAVING DEPOSITED AN AMOUNT OF RS. 5,01, 5 00 / - IN HIS SAVING BANK ACCOUNT. THE ASSESSEE WAS ISSUED A NOTICE U/S 148 OF THE ACT IN PURSUANCE TO THE AFORESAID REASONS. IN BIR BAHADUR SINGH SIJWALI VS. ITO , WARD - 1, HALDWANI 53 TAXM AN.COM 366 ( DEL. - TRIB), LIKE IN THE PRESENT CASE, THE REASONS RECORDED INDICATED THAT CASH DEPOSITS HAD BEEN MADE IN THE BANK ACCOUNT OF THE ASSESSEE. THE TRIBUNAL HELD THAT THE MERE FACTUM OF DEPOSITS HAVING BEEN MADE IN A BANK ACCOUNT DOES NOT INDICATE T HAT THESE DEPOSITS CONSTITUTE AN INCOME WHICH HAS ESCAPED ASSESSMENT. IT WAS OBSERVED THAT THE REASONS RECORDED DID NOT MAKE ITA NO.212/LKW/2017 PAGE 4 OF 8 OUT A CASE THAT THE ASSESSEE WAS ENGAGED IN SOME BUSINESS AND THE INCOME FROM SUCH A BUSINESS HAD NOT BEEN RETURNED BY THE ASSESSEE . IN THE CASE AT HAND ALSO, THE REASONS RECORDED DO NOT CONTAIN ANY SUCH RECITAL. THE TRIBUNAL HELD THAT THE FACTUM PER SE, OF DEPOSITS IN THE BANK ACCOUNT OF THE ASSESSEE COULD NOT BE MADE THE BASIS FOR HOLDING THE VIEW THAT INCOME HAD ESCAPED ASSESSMENT, OVER - LOOKING THAT THE SOURCES OF THE DEPOSITS NEED NOT NECESSARILY BE THE INCOME OF THE ASSESSEE; AND THAT AS SUCH, THE REASONS RECORDED WERE NOT SUFFICIENT TO BELIEVE ESCAPEMENT OF INCOME; THAT RATHER, THEY WERE REASONS TO SUSPECT ESCAPEMENT OF INCOME, WHICH WAS NOT ENOUGH FOR ISSUANCE OF A NOTICE U/S 148 OF THE ACT. 6 . SIJWALI (SUPRA) HAS BEEN FOLLOWED IN SH. ASHWANI KUMAR VS. ITO, ORDER DATED 23.02.2016, PASSED BY THE ITAT, AMRITSAR (SMC), IN ITA NO. 129(ASR)/2015, FOR A.Y. 2005 - 06 AND IN KRISHNA KU MAR TRIPATHI VS. ITO, ORDER DATED 31.7.2017, PASSED BY THE ITAT, AGRA (SMC), IN ITA NO. 87/AGRA/2016, FOR A.Y. 2011 - 12. 7 . SIJWALI (SUPRA) WAS ALSO FOLLOWED IN SH. AMRIK SINGH VS. ITO, ORDER DATED 11.05.2016, PASSED BY THE ITAT, AMRITSAR (SMC) IN ITA NO. 630(ASR)/2015, FOR A.Y. 2006 - 07, TO HOLD, INTERALIA AS FOLLOWS: - 45. IN BIR BAHADUR SINGH SIJWALI (SUPRA), IT HAS BEEN HELD THAT WHERE THE AO ISSUED A NOTICE U/S 148 ON THE GROUND THAT THERE WAS AN ESCAPEMENT OF INCOME AND THE BELIEF REGARDING SUCH ESC APEMENT OF INCOME WAS FORMED ON THE FALLACIOUS ASSUMPTION OF THE AO THAT BANK DEPOSITS CONSTITUTED UNDISCLOSED INCOME, OVER - LOOKING THE FACT THAT THE SOURCE OF THE DEPOSITS NEED NOT NECESSARILY BE THE INCOME OF THE ASSESSEE, THE REASSESSMENT PROCEEDINGS CA NNOT BE SUSTAINED. IN THE PRESENT CASE, SIMILARLY, THE BASIS OF INITIATION OF THE ASSESSMENT PROCEEDINGS U/S 147 WAS THE INFORMATION WITH THE DEPARTMENT, OF THE DEPOSITS MADE BY THE ASSESSEE IN HIS BANK ACCOUNT. ITA NO.212/LKW/2017 PAGE 5 OF 8 46. BIR BAHADUR SINGH SIJWALI (SUPRA), MAK ES REFERENCE TO HINDUSAN LEVER LTD. VS. R.B. WADKAR, 268 ITR 332 (BOM.), TO HOLD THAT THE REASONS RECORDED FOR REOPENING THE ASSESSMENT ARE TO BE EXAMINED ON A STANDALONE BASIS AND NOTHING CAN BE ADDED TO THE REASONS. IT WAS ALSO OBSERVED THAT THE REASON S MUST POINT OUT TO AN INCOME ESCAPING ASSESSMENT AND NOT MERELY NEED OF AN ENQUIRY WHICH MAY RESULT IN DETECTION OF AN INCOME ESCAPING ASSESSMENT. IT WAS OBSERVED THAT IT IS NECESSARY THAT THERE MUST BE SOMETHING WHICH INDICATES, EVEN IF IT DOES NOT ESTAB LISH, THE ESCAPEMENT OF INCOME FROM ASSESSMENT; THAT IT IS ONLY ON THAT BASIS THAT THE AO CAN FORM A PRIMA - FACIE BELIEF THAT AN INCOME HAS ESCAPED ASSESSMENT; THAT MERELY BECAUSE SOME FURTHER INVESTIGATIONS HAVE NOT BEEN CARRIED OUT, WHICH, IF MADE, COULD HAVE LED TO DETECTION OF AN INCOME ESCAPING ASSESSMENT, THIS CAN NOT BE REASON ENOUGH TO HOLD THE VIEW THAT THE INCOME HAS ESCAPED ASSESSMENT; AND THAT THERE HAS TO BE SOME KIND OF CAUSE AND EFFECT OF RELATIONSHIP BETWEEN THE REASONS RECORDED AND THE INCOM E ESCAPING ASSESSMENT. THE OBSERVATIONS OF THE HONBLE SUPREME COURT IN THE CASE OF ITO VS. LAKHMANI MEWAL DAS, 103 ITR 437 (SC), WERE REPRODUCED, AS UNDER: THE REASONS FOR THE FORMATION OF THE BELIEF MUST HAVE RATIONAL CONNECTION WITH OR RELEVANT BEARI NG ON THE FORMATION OF THE BELIEF. RATIONAL CONNECTION POSTULATES THAT THERE MUST BE A DIRECT NEXUS OR LIVE LINK BETWEEN THE MATERIAL COMING TO THE NOTICE OF THE ITO AND THE FORMATION OF THIS BELIEF THAT THERE HAS BEEN ESCAPEMENT OF THE INCOME OF THE ASSES SEE FROM ASSESSMENT IN THE PARTICULAR YEAR BECAUSE OF HIS FAILURE TO DISCLOSE FULLY AND TRULY ALL MATERIAL FACTS. IT IS NO DOUBT TRUE THAT THE COURT CANNOT GO INTO SUFFICIENCY OR ADEQUACY OF THE MATERIAL AND SUBSTITUTE ITS OWN OPINION FOR THAT OF THE ITO O N THE POINT AS TO WHETHER ACTION SHOULD BE INITIATED FOR REOPENING ASSESSMENT. AT THE SAME TIME WE HAVE TO BEAR IN MIND THAT IT IS NOT ANY AND EVERY MATERIAL, HOWSOEVER VAGUE AND INDEFINITE OR DISTANT, REMOTE AND FARFETCHED, WHICH WOULD WARRANT THE FORMATI ON OF THE BELIEF RELATING TO ESCAPEMENT OF THE INCOME OF THE ASSESSEE FROM ASSESSMENT. 47. IT WAS FURTHER OBSERVED AS FOLLOWS: ITA NO.212/LKW/2017 PAGE 6 OF 8 8. LET US, IN THE LIGHT OF THIS LEGAL POSITION, REVERT TO THE FACTS OF THE CASE BEFORE US. ALL THAT THE REASONS RECORDED FOR RE OPENING INDICATE IS THAT CASH DEPOSITS AGGREGATING TO RS.10,24,100/ - HAVE BEEN MADE IN THE BANK ACCOUNT OF THE ASSESSEE, BUT THE MERE FACT THAT THESE DEPOSITS HAVE BEEN MADE IN A BANK ACCOUNT DOES NOT INDICATE THAT THESE DEPOSITS CONSTITUTE AN INCOME WHICH HAS ESCAPED ASSESSMENT. THE REASONS RECORDED FOR REOPENING THE ASSESSMENT DO NOT MAKE OUT A CASE THAT THE ASSESSEE WAS ENGAGED IN SOME BUSINESS AND THE INCOME FROM SUCH A BUSINESS HAS NOT BEEN RETURNED BY THE ASSESSEE. AS WE DO NOT HAVE THE LIBERTY TO EXA MINE THESE REASONS ON THE BASIS OF ANY OTHER MATERIAL OR FACT, OTHER THAN THE FACTS SET OUT IN THE REASONS SO RECORDED, IT IS NOT OPEN TO US TO DEAL WITH THE QUESTION AS TO WHETHER THE ASSESSEE COULD BE SAID TO BE ENGAGED IN ANY BUSINESS; ALL THAT IS TO BE EXAMINED IS WHETHER THE FACT OF THE DEPOSITS, PER SE, IN THE BANK ACCOUNT OF THE ASSESSEE COULD BE BASIS OF HOLDING THE VIEW THAT THE INCOME HAS ESCAPED ASSESSMENT. THE ANSWER, IN OUR HUMBLE UNDERSTANDING, IS IN NEGATIVE. THE ASSESSING OFFICER HAS OPINED THAT AN INCOME OF RS.10,24,100/ - HAS ESCAPED ASSESSMENT OF INCOME BECAUSE THE ASSESSEE HAS RS.10,24,100/ - IN HIS BANK ACCOUNT BUT THEN SUCH AN OPINION PROCEEDS ON THE FALLACIOUS ASSUMPTION THAT THE BANK DEPOSITS CONSTITUTE UNDISCLOSED INCOME, AND OVERLOOKS THE FACT THAT THE SOURCES OF DEPOSIT NEED NOT NECESSARILY BE INCOME OF THE ASSESSEE. OF COURSE, IT MAY BE DESIRABLE, FROM THE POINT OF VIEW OF REVENUE AUTHORITIES, TO EXAMINE THE MATTER IN DETAIL, BUT THEN REASSESSMENT PROCEEDINGS CANNOT BE RESORTED TO ON LY TO EXAMINE THE FACTS OF A CASE, NO MATTER HOW DESIRABLE THAT BE, UNLESS THERE IS A REASON TO BELIEVE, RATHER THAN SUSPECT, THAT AN INCOME HAS ESCAPEMENT ASSESSMENT. 48.THE TRIBUNAL CONCLUDED THUS: BUT THEN IN THE CASE BEFORE US THE ONLY REASON FOR REA SSESSMENT PROCEEDINGS WAS THE FACT OF DEPOSIT OF BANK ACCOUNT WHICH BY ITSELF DOES NOT LEAD TO INCOME BEING TAXED IN THE HANDS OF THE ASSESSEE. LEARNED DEPARTMENTAL REPRESENTATIVE HAS REFERRED TO SEVERAL OTHER JUDICIAL ITA NO.212/LKW/2017 PAGE 7 OF 8 PRECEDENTS IN SUPPORT OF THE PROPOSIT ION THAT AT THE STAGE OF INITIATION OF REASSESSMENT PROCEEDINGS, ALL THAT IS TO BE SEEN IS EXISTENCE, RATHER THAN ADEQUACY, OF THE MATERIAL TO COME TO THE CONCLUSION THAT INCOME HAS ESCAPED ASSESSMENT. THERE CANNOT BE ANY, AND THERE IS NO, DOUBT ON THE COR RECTNESS OF THIS PROPOSITION BUT THEN, AS WE HAVE ELABORATELY EXPLAINED EARLIER IN THIS ORDER, THE MATERIAL MUST INDICATE INCOME ESCAPING ASSESSMENT RATHER THAN DESIRABILITY OF FURTHER PROBE IN THE MATTER WHICH MAY OR MAY NOT LEAD TO INCOME ESCAPING THE AS SESSMENT, IN OUR HUMBLE UNDERSTANDING, CANNOT BE DRAWN. 49. NOW, IN KEEPING WITH BIR BAHADUR SINGH SIJWALI (SUPRA), THIS INFORMATION CANNOT FORM A VALID BASIS FOR INITIATING ASSESSMENT PROCEEDINGS UNDER SECTION 147 OF THE I.T. ACT. AS OBSERVED IN BIR B AHADUR SINGH SIJWALI (SUPRA), THE MERE FACT THAT THE DEPOSITS HAD BEEN MADE IN THE BANK ACCOUNT DOES NOT INDICATE THAT THESE DEPOSITS CONSTITUTE INCOME WHICH HAS ESCAPED ASSESSMENT. 50.THUS, IT WAS A MERE SUSPICION OF THE AO, THAT PROMPTED HIM TO INITIATE ASSESSMENT PROCEEDINGS UNDER SECTION 147, WHICH IS NEITHER COUNTENANCED, NOR SUSTAINABLE IN LAW. TOO, THE AO PROCEEDED ON THE FALLACIOUS ASSUMPTION THAT THE BANK DEPOSITS CONSTITUTED UNDISCLOSED INCOME, OVER - LOOKING THE FACT THAT THE SOURCE OF THE DEPOSIT S NEED NOT NECESSARILY BE THE INCOME OF THE ASSESSEE. THAT BEING SO, IN KEEPING WITH BIR BAHADUR SINGH SIJWALI (SUPRA), THE REASONS RECORDED TO INITIATE ASSESSMENT PROCEEDINGS UNDER SECTION 147 OF THE ACT AND ALL PROCEEDINGS PURSUANT THERETO, CULMINATING IN THE IMPUGNED ORDER, ARE CANCELLED. GROUND NO.2 IS, ACCORDINGLY, ACCEPTED. 8 . SIJWALI (SUPRA) AND AMRIK SINGH (SUPRA) WERE FOLLOWED IN MUNNI DEVI VS. ITO, ORDER DATED15.09.2016, PASSED BY THE ITAT, DELHI (SMC), IN ITA NO.3534/DEL/2014, FOR A.Y. 20 07 - 08, HARMEET SINGH VS. ITO, ORDER DATED 10.02.2017 PASSED BY THE ITAT, DELHI (SMC), IN ITA NO. 1939/DEL/2016 FOR A.Y. 2008 - 09 AND RAVINDER DEO TYAGI VS. INCOME TAX OFFICER , ORDER DATED 30/11/2018, PASSED BY THE LUCKNOW ITA NO.212/LKW/2017 PAGE 8 OF 8 (SMC) BENCH, IN ITA NOS. 123 TO 125/LKW/2017, FOR ASSESSMENT YEARS 2010 - 11 TO 2012 - 13. 9 . NO DECISION CONTRARY TO THE ABOVE DECISIONS HAS BEEN CITED BEFORE US. 10 . IN VIEW OF THE ABOVE, FINDING MERIT IN THE GRIEVANCE RAISED BY THE ASSESSEE, THE REASONS RECORDED BY THE AO FOR ISSUANCE OF NOTICE U/S 148 OF THE ACT ARE HELD TO BE INVALID, BEING REASONS NOT SUFFICIENT TO FORM BELIEF OF ESCAPEMENT OF INCOME, BASED ON VAGUE INFORMATION. ALL PROCEEDINGS PURSUANT THERETO, INCLUDING THE NOTICE ISSUED UNDER SECTION 148 OF THE I.T. ACT, THE ASSESSMENT ORD ER AND THE IMPUGNED ORDER ARE THUS ANNULLED AND CANCELLED. NO OTHER ISSUE SURVIVES FOR ADJUDICATION, NOR WAS ANYTHING ELSE ARGUED. 11 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 28 / 02 /201 9 . SD/ - [ A. D. JA IN ] VICE PRESIDENT DATED: 28 TH FEBRUARY , 201 9 JJ: 2602 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR BY ORDER ASSISTANT REGISTRAR