M/s. Shalimar Pellet Feeds Ltd., , Kolkata V. ACIT, Central Circle - 2(1), , Kolkata

ITA 2293/KOL/2018

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 7473 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 2 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-01-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Next Hearing Date: 16-01-2020
• Assessment Year: 2012-2013
• Appeal Filed On: 06-11-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: DHRUBAJYOTI RAY J
• Assessee Lawyers: MRS SHIKA AGRAWAL ACA
• Keywords: Business income; Accommodation entries; Assessment record
• Section: 143(3); 133A; 153A; 250; 13; 22; 147; 131; 2

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH A KOLKATA BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. A.L. SAINI, ACCOUNTANT MEMBER ITA NO. 2293 / KOL / 2018 ASSESSMENT YEAR :2012-13 M/S SHALIMAR PELLET FEEDS LTD., 17B &C EVEREST HOUSE, 46/C CHOWRINGHEE ROAD,KOLKATA-700 071 [ PAN NO.AADCS 8617 H ] V/S . ACIT, CENTRAL CIRCLE- 2(1), AAYAKAR BHAWAN POORVA,110, SHANTI PALLY,KOLKTA-107 /APPELLANT .. / RESPONDENT /BY APPELLANT MRS. SHIKA AGRAWAL, ACA /BY RESPONDENT SHRI DHRUBAJYOTI RAY, JCIT-DR /DATE OF HEARING 16-01-2020 /DATE OF PRONOUNCEMENT 29-01-2020 / O R D E R PER S.S.GODARA, JUDICIAL MEMBER:- THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2012-13 ARISES AGAINST THE COMMISSIONER OF INCOME TAX (APPEALS)-20, KOLKATAS ORDER DATED 02.10.2018, INVOLVING PROCEEDINGS U/S 153A R.W.S. 143(3) OF THE INCOME TAX ACT, 1961; THE ACT. HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. LEARNED COUNSEL REPRESENTING ASSESSEE STATES AT THE BAR THAT IT DOES NOT WISH TO PRESS FOR THE FORMER TWO SUBSTANTIVE GR OUNDS THAT THE CIT(A) HAS ERRED IN LAW AND ON FACTS IN PASSING HIS LOWER APPE LLATE ORDER EX PARTE AS WELL AS OTHER ISSUE OF VALIDITY OF SEC. 147 PROCEEDINGS. HER ONLY CASE IS THAT BOTH THE LOWER AUTHORITIES HAVE ERRED IN LAW AND ON FACT S IN TREATING THE ASSESSEES ITA NO.2293/KOL/2018 A.Y. 2012-13 M/S SHALIMAR PELLET FEEDS LTD. VS. ACIT,CC -2(1), KOL. P AGE 2 SEC. 35(1)(II) DEDUCTION CLAIM OF 1,75,00,000/- AS A MERE ACCOMMODATION ENTRY. THE CIT(A)S DETAILED DISCUSSION TO THIS EFF ECT READS AS UNDER:- 6. ON THE CLAIM OF DEDUCTION U/S.35(1)(II). AS STATED ABOVE AT PARA 4, THE DISCUSSION IN THE IM PUGNED ASSESSMENT ORDER IS DETAILED ON FACTS, AND IN LAW. IT IS A SPEAKING ORD ER. THIS CASE IS CLEARLY THE CASE FOR FACTS ONLY AND HAS BEEN UNEARTH THE SCAM ALL DISCUSSED IN DETAIL THE ASSESSMENT ORDER. JUST TO HIGHLIGHT SOME DAMAGING HIGH POINTS: SGH&PS HAD ADMITTED TO PERPETRATING THE SCAM. SGH&PS HAD APPROACHED THE HON'BLE INCOME TAX SETTLE MENT COMMISSION WITH DISCLOSURE AT 15.75 CRORES FOR THE FY 2011-12 TO 2013-14. AND THE FINALITY ON THE ISSUE IS THAT [THE GOVERNM ENT OF INDIA [ CBDT ] HAS VIDE NOTIFICATION NO. S.O.2961(E) DATED 15.09.2016 HAS RESCINDED THE APPROVAL THAT HAD EARLIER BEEN GRANTED TO SGH&PS W. E.F. 01.04.2007 THAT IT SHALL BE DEEMED THAT THE APPROVAL HAD NEVER BEEN IS SUED FOR ANY TAX BENEFIT UNDER THE INCOME TAX AC,1961. THE NOTIFICATION IS HEREUNDER:- (TO BE PUBLISHED IN GAZSETTE OF INNDIA, PART II, SU B-SECDTION (II) OF SECTION 3) GOVE RNMENT OF INDIA MIN ISTRY OF FINANCE DEPARTME NT OF REVENUE CENTRAL BOARD OF DIRECT TAXES NEW DELHI, THE 15 TH OF SEPTEMBER 2016 NOTIFICATION S.O. 2961(E), IN EXERCISE OF THE POWERS CONFERRED U NDER CLAUSE (II) OF SUB- SECTION (1) OF SECTION OF SECTION 35 OF THE INCOME- TAX ACT, 1961 READ WITH RULES 5C AND SE OF THE INCOME-TAX RULES, 1962, THE CENTRA L GOVERNMENT HEREBY RESCINDS THE NOTIFICATION OF THE GOVERNMENT OF INDI A, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE NUMBER 4/2010 DATED 28.01.201 0 PUBLISHED IN THE GAZETTE OF INDIA, PART-II SECTION 3, SUB-SECTION (I I) DATED 28 TH OF JANUARY, 2010 VIDE S.O. 348 WITH EFFECT FROM 1 ST APRIL, 2007 AND SHALL BE DEEMED THAT THE SAID NOTIFICATION HAS NOT BEEN ISSUED FOR ANY TAX B ENEFITS UNDER THE INCOME- TAX ACT, 1961 OR ANY OTHER LAW OF THE TIME BEING IN FORCE. SD/- (DEPSHIKHA SHARMA) DIRECTOR TO GOVERNMENT OF INDIA NOTIFICATION NO. 82/2016 (F.NO.203/64/2009/ITA.II) TO THE MANAGER, GOVT. OF INDIA PRESS, MAYAPURI, NEW DELHI COPY TO: 1. M/S SCHOOL OF HUMAN GENETIC AND POPULATION HEALT H, KOLKATA [PAN NOAABAS 4570 M] 2. CCIT (EXEMPTIONS), NEW DELHI 3. CIT(EXEMPTIONS), KOLKATA 4. ITCC (CBDT) 4 COPIES ITA NO.2293/KOL/2018 A.Y. 2012-13 M/S SHALIMAR PELLET FEEDS LTD. VS. ACIT,CC -2(1), KOL. P AGE 3 5. ADG, SYSTEMS-4, DELHI FOR PLACING ON OFFICIAL WE BSITE FOR INFORMATION OF GENERAL PUBLIC 6. ADDL. CIT, DATA BASE CELL, FOR PLACING ON IRS OF FICERS WEBSITE. SD/-DEEPSHIKHA SHARMA (DEEPSHIKHA SHARMA) DIRECT OR TO GOVERNMENT OF INDIA THE GROUNDS OF APPEAL PERTAINING TO DEDUCTION U/S 3 5(1)(II) ARE DISMISSED. THE DISALLOWANCE AT 1,75,00,000/- IS CONFIRMED . 4. AFTER GIVING OUR THOUGHTFUL CONSIDERATION TO RIV AL PLEADINGS AGAINST AND IN SUPPORT OF THE IMPUGNED DISALLOWANCE, WE FIND THAT THIS ISSUE OF SEC. 35(1)(II) DEDUCTION IN CASE OF SCHOOL OF HUMAN GENETIC AND POPULATION HEALTH IS NO MORE RES INTEGRA . THIS TRIBUNALS CO-ORDINATE BENCHS DECISION IN P RAKASH PLY CENTRE PVT. LTD. VS. DCIT, CENTRAL CIRCLE-3(3), KOLKATA IN IT(SS)A NO. 7/KOL/2017 DECIDED ON 18.09.2019 HAS DECLINED THE REVENUES I DENTICAL ARGUMENT IN CASE OF VERY RECIPIENT AS UNDER:- 8. WE NOW COME TO THE TAXPAYERS APPEAL IT(SS)A NO.07/KOL/2017 RAISING THE LATTER ISSUE OF DISALLOWANCE OF SEC. 35(1)(II) DEDUCTION O N ACCOUNT OF ITS CONTRIBUTION MADE TO THE SCHOOL OF HUMAN GENATICS AND POPULATION HEALTH . BOTH THE LOWER AUTHORITIES HOLD THE ABOVE RECIPIENT ORGANISATION TO BE ENGAGED IN ACCOMMODATION ENTRY PROVIDING BUSINESS THAN CARRYING OUT ANY SCIENTIFIC RESEARCH AND DEVELOPMENT. LEARNED CIT-DR REFERS TO THE LOWER AUTHORITIES RESP ECTIVE FINDINGS IN SEEKING TO CONFIRM THE IMPUGNED DISALLOWANCE. WE FIND NO SUBST ANCE IN REVENUES INSTANT PLEA SINCE THIS TRIBUNALS CO-ORDINATE BENCH DECISION IN ITA NO.S 341-342/KOL/2019 M/S SHYAM SUNDER CO. JEWELLERS VS. ACIT, CIRCLE-2(2), K OLKATA DECIDED ON 26.04.2016 DELETES THE VERY DISALLOWANCE IN CASE OF THE ABOVE STATED RECIPIENT ITSELF IN ASSESSMENT YEARS 2013-14 AND 2014-15 AS UNDER:- 6. GROUND NO.2 TO 4 FOR THE ASSESSMENT YEAR 2013-1 4 AND GROUND NO.2 TO 4 FOR THE ASSESSMENT YEAR 2014-15 ARE ON THE ISSUE OF DISALLOWANCE OF CLAIM OF DEDUCTION U/S 35(1)(II) OF THE ACT OF DONATIONS GIV EN TO SHG &PH. THE ASSESSING OFFICER DISALLOWED THE CLAIM ON THE GROUN D THAT SURVEY WAS CONDUCTED ON SHG &PH AND IT CAME TO LIGHT THAT THE DONATIONS RECEIVED BY CHEQUE/RTGS WERE RETURNED IN CASH TO THE DONORS. 7. SIMILAR ISSUES ON IDENTICAL FACTS AND ARGUMENTS WERE CONSIDERED BY DIFFERENT BENCHES OF THE TRIBUNAL WHICH ARE AS UNDE R. 7.1 THE HONBLE KOLKATA ITAT, B BENCH IN THE CASE O F TUSHAR CHAWDA, IN ITA NO.2362/KOL/2017 DATED 21.03.2018 HAS HELD AS FOLLO WS: THIS IS AN APPEAL BY THE ASSESSEE DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX-(A)-9, KOLKATA RELATING TO A.Y. 2014-15. 2. IN THIS CASE THE ASSESSEE HAD PAID AN AMOUNT OF RS.15,00,000/- AS DEDUCTION U/S 35(1)(II) OF THE I.T.ACT, 1961 (ACT) TO SCHOOL OF HUMAN GENETICS AND POPULATION HEALTH AND CLAIMED WEIGHTED DEDUCTIO N U/S 35 OF THE ACT ITA NO.2293/KOL/2018 A.Y. 2012-13 M/S SHALIMAR PELLET FEEDS LTD. VS. ACIT,CC -2(1), KOL. P AGE 4 [ 175% OF 1500000 ] AMOUNTING TO RS.26,25,000/- FROM INCOME UNDER THE HEAD BUSINESS. 3. THE AO REJECTED THIS CLAIM BY OBSERVING AS FOLL OWS:- FROM THE SUBMISSIONS OF THE ASSESSEE, IT IS CLEAR THAT THE ASSESSEE MADE THE DONATION WITH A MOTIVE TO GET A HUGE DEDUC TION FROM BUSINESS INCOME ONLY TO REDUCE THE TOTAL INCOME FOR AVOIDING THE PAYMENT OF TAX. FURTHER, THE .ASSESSEE HAS FAILED T O SUBSTANTIATE THE PAYMENT OF DONATION SATISFACTORILY. IT IS CLEAR THA T THE DONATION, MADE BY THE ASSESSEE, WAS A BOGUS PAYMENT AND TO GET SOM E BENEFIT FOR WHICH THE ASSESSEE CHOSE THIS PARTICULAR ORGANIZATI ON AND PARTICULAR FY. THE ASSESSEE MUST HAVE GOT SOME BENEFIT IN LIEU OF DONATION PAYMENT OF RS.15,00,000/-. HENCE, THE WEIGHTED DEDU CTION CLAIMED U/S.35 AMOUNTING TO RS. RS.26,25,000/- FROM INCOME UNDER THE HEAD BUSINESS IS DISALLOWED AND ADDED TO THE TOTAL INCOM E OF THE ASSESSEE FOR THE AY 2014-15. 4. THE LD. CIT(A) HAD REJECTED THE CONTENTIONS OF T HE ASSESSEE BY OBSERVING AS FOLLOWS :- 4.1. 1 HAVE CONSIDERED THE SUBMISSION OF THE APPELL ANT AND PERUSED THE RELEVANT ASSESSMENT RECORDS. THE M/S SC HOOL OF GENETICS AND POPULATION HEALTH, KOLKATA HAD BEEN GR ANTED APPROVAL U/S 35(1)(II) OF THE I.T ACT, 1961 VIDE NO TIFICATION NO. 4/201O/F. O. 203/64/2009/ITAT DATED 28.01.2010 IN T HE OFFICIAL GAZETTED BY THE CENTRAL GOVERNMENT. ANY EX PENDITURE TO SUCH NOTIFIED .INSTITUTION WHICH HAS AS ITS OBJE CT THE UNDERTAKING OF SCIENTIFIC RESEARCH IS ELIGIBLE FOR WEIGHTED DEDUCTION EQUAL ONE AND THREE FOURTH TIMES OF ANY S UM PAID. HOWEVER, THE MINISTRY OF FINANCE (DEPARTMENT OF REV ENUE) (CENTRAL BOARD OF DIRECT TAXES) VIDE NOTIFICATION N O. 82/2016/F.NO. 203/64/2009/IT A.11 DATED 15.09.2016 IN THE GAZETTE OF INDIA: EXTRA ORDINARY HAD RESCINDED THE NOTIFICATION GRANTING APPROVAL BY THE CENTRAL GOVERNMENT TO THE APPELLANT FOR THE PURPOSE OF CLAUSE (II) OF SUB SECTION (1) O F SECTION 35 OF THE I.T. ACT, 1961, READ WITH RULE 5C AND 5E OF THE INCOME TAX RULE, 1962. THE NOTIFICATION READS AS FOLLOWS: '' MINISTRY OF FINANCE, (DEPARTMENT OF REVENUE) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NEW DE LHI, THE 15TH SEPTEMBER, 2016, S.O. 2961(E)-IN EXERCISE OF THE POWERS CONFERRED UNDER CLAUSE (II) OF SUB-SECTI ON (1) OF SECTION 35 OF THE INCOME-TAX ACT, 1961 READ WITH RULE 5E AND 5E OF THE INCOME-TAX RULES, 1962, THE CENTRAL GOVERNMENT HEREBY RESCINDS THE NOTIFICATION OF THE GOVERNMENT OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE NUMBER 4/2010 DATED 28.01.2010 PUBLISHED IN GAZETTE OF INDIA , PART 11, SECTION 3, SUB-SECTION (II) DATED 28.01.2010 VIDE S .O. 348 WITH EFFECT FROM 1ST APRIL, 2007 AND SHALL BE DEEMED THAT THE SAID NOTIFICATION HAS NOT BEEN ISSU ED FOR ANY TAX BENEFITS UNDER THE INCOME-TAX ACT, 1961 OR ANY OTHER LAW OF THE LIME BEING IN FORCE [ NOTIFICATION NO. 82/2016/F.NO.203/64/2009/ITA-LL ] DEEPSHIKHA SHARMA, DIRECTOR.' ITA NO.2293/KOL/2018 A.Y. 2012-13 M/S SHALIMAR PELLET FEEDS LTD. VS. ACIT,CC -2(1), KOL. P AGE 5 THE ABOVE NOTIFICATION MAKES CLEAR THAT THE EARLIER NOTIFICATION. NO. 4/2010 DATED 28.01.2010 SHALL BE DEEMED NOT TO HAVE BEEN ISSUED FOR ANY INCOME- TAX BENEFITS UNDER THE INCOME-TAX ACT. THEREFORE, THE PAYMENT OF RS.15,00,000/- FOR THE PURPOSE OF AVAILI NG WEIGHTED DEDUCTION OF 175% U/S 35(1)(II) OF THE ACT MADE TO M/S SCHOOL OF HUMAN GENETICS AND POPULATION HEALTH, KOLKATA IS DE NIED. IT MAY BE CLARIFIED HERE THAT EXPLANATION TO SECTION 35(L)(II I) OF THE INCOME-TAX ACT SHALL NOT COME TO THE RESCUE OF THE APPELLANT AS IT RELATES, ONLY TO APPROVALS WHICH HAVE BEEN WITHDRAWN SUBSEQUENT TO T HE PAYMENT MADE TO INSTITUTIONS TO WHICH CLAUSE (II) OR CAUSE (III) APPLIES. IN THE CASE OF M/S SCHOOL OF HUMAN GENETICS AND POPULATION HEALTH, KOLKATA, THE NOTIFICATIONS HAD BEEN DEEMED NOT TO H AVE BEEN ISSUED FOR ANY TAX BENEFITS UNDER THE INCOME-TAX ACT, 1961 OR ANY OTHER LAW OF THE TIME BEING IN FORCE. THOUGH THE APPELLANT MADE A DONATION OF ONLY RS.15, 00,000/-, HOWEVER, HE HAS CLAIMED U/S 35(1)(I) AND (II) WEIGH TED DEDUCTION AMOUNTING TO RS.26,25,,000/- FROM HIS RETURN INCOME . THE DISALLOWANCE IS, THEREFORE, RESTRICTED TO THE DEDUC TION CLAIMED AT RS.26,25,000/-. 5. AFTER HEARING RIVAL CONTENTIONS, I AM OF THE VIE W THAT THE ASSESSEE CANNOT SUFFER ON ACCOUNT OF WITHDRAWAL OF NOTIFICAT ION GIVEN TO M/S. SCHOOL OF HUMAN GENETICS AND POPULATION HEALTH, KOL KATA GRANTING APPROVAL U/S 35 (1) (II) OF THE ACT. THIS RECOGNITI ON WAS ORIGINALLY GRANTED ON 28TH JANUARY, 2010 AND RENEWED ON 17TH J UNE, 2010 BY GOVERNMENT OF INDIA. MINISTRY OF SCIENCE AND TECHNO LOGY. IN RESPONSE TO LETTER DATED 03.02.2014 GIVEN BY M/S. SCHOOL OF HUMAN GENETICS AND POPULATION HEALTH, TO THE ASSESSEE, DONATION OF RS.15,00,000/- WAS MADE ON 31.03.2014 BY THE ASSESSEE. THE SAID AM OUNT WAS GIVEN TO THE DONEE ON 31.03.2014 AND WITHDRAWAL WAS ON 15.09.2016. I.E. AFTER 17 MONTHS FROM THE DATE OF DONATION MADE IN MARCH, 2014. SUCH WITHDRAWAL IN MY VIEW CANNOT TAKE AWAY THE VES TED RIGHT OF THE ASSESSEE FOR CLAIMING DEDUCTION UNDER SECTION 35 (1 ) OF THE ACT. 7.2 THE TRIBUNAL IN THE CASE OF RAJDA POLYMERS VIDE ITA NO.333/KOL/2017 ORDER DATED 08.11.2017 AT PAGE 7 HAS HELD AS FOLLOW S:- 5.6. WE FIND THAT THE LD CITA HAD MADE AN OBSERVAT ION WHICH HAS BEEN HEAVILY RELIED UPON BY THE LD DR THAT THE ASSE SSEES LINE OF BUSINESS HAS GOT NOTHING TO DO EVEN REMOTELY WITH T HE HEALTHCARE OR HERBAL HEALTHCARE INDUSTRY MUCH LESS IN THE AREA OF RESEARCH THEREON AND ACCORDINGLY THERE WAS NO NEED FOR THE ASSESSEE TO GIVE DONATION OF RS.14,00,000/- TO HHBRF. WE FIND THAT THIS ASPEC T HAS BEEN DULY ADDRESSED BY THE ASSESSEE BY STATING THAT ONE CARDI OLOGIST DOCTOR HAD INTRODUCED THE ASSESSEE TO HHBRF AND DONATIONS WERE GIVEN AFTER DUE SATISFACTION OF THE ASSESSEE BASED ON PER SONAL VISITS TO THE TWO RESEARCH CENTRES OF HHBRF AND ACTIVITIES CARRIE D ON BY THEM. MOREOVER, IT IS WELL SETTLED THAT IT IS ALWAYS THE PREROGATIVE OF THE ASSESSEE TO GIVE OR NOT TO GIVE ANY DONATION TO A P ARTICULAR INSTITUTION, WHICH WISDOM CANNOT BE QUESTIONED BY THE REVENUE. T HE QUESTION OF BUSINESS EXPEDIENCY OF AN EXPENDITURE HAD TO BE VIE WED FROM THE POINT OF VIEW OF THE BUSINESSMAN AND NOT FROM THE V IEW POINT OF THE REVENUE. THE BUSINESSMAN KNOWS HIS INTEREST BEST. H OWEVER, IT ITA NO.2293/KOL/2018 A.Y. 2012-13 M/S SHALIMAR PELLET FEEDS LTD. VS. ACIT,CC -2(1), KOL. P AGE 6 CANNOT BE DENIED THAT THIS DONATION PAID TO HHBRF I S FREE FROM ANY SUSPICION. IT DEFINITELY LEADS TO FURTHER PROBE BY THE REVENUE, WHICH HAS BEEN CARRIED OUT BY THE REVENUE BY SUMMONING THE DI RECTOR OF HHBRF. THE SAID DIRECTOR SHRI SWAPAN RANJAN DASGUPT A, THOUGH COULD NOT APPEAR IN PERSON BEFORE THE LD AO FOR CRO SSEXAMINATION (WHICH WAS SOUGHT BY THE ASSESSEE) BUT HAD CONFIRME D IN WRITING THAT THE DONATIONS GIVEN BY THE ASSESSEE TO HHBRF WERE G ENUINE IN NATURE AND HAD FURTHER CONFIRMED THAT HHBRF HAD NOT PAID ANY CASH BACK TO ASSESSEE IN LIEU OF CHEQUE DONATIONS PAID T O THEM. THE REVENUE HAD LEFT THE MATTER AT THIS STAGE ITSELF AN D DID NOT FURTHER PROBE INTO IT TO CHECK THE VERACITY OF THE CONFIRMATION M ADE BY SHRI SWAPAN RANJAN DASGUPTA. THEREFORE, THE LD AO PROCEEDED TO MAKE THE ADDITION ONLY BASED ON THE STATEMENT RECORDED FROM SWAPAN RANJAN DASGUPTA AT THE TIME OF SURVEY. IT MAY BE TRUE THAT IN THE SAID STATEMENT, SWAPAN RANJAN DASGUPTA MAY HAVE DEPOSED TO THE FACT THAT HHBRF WERE IN RECEIPT OF VARIOUS DONATIONS FRO M VARIOUS PERSONS IN CHEQUES AND THE SAME WERE ROUTED BACK TO THE DON ORS IN CASH AFTER RETAINING CERTAIN PORTION AS THEIR COMMISSION AND I NTERMEDIARIES COMMISSION. THIS IS ONLY A GENERAL STATEMENT GIVEN BY SWAPAN RANJAN DASGUPTA ABOUT THE MODUS OPERANDI CARRIED OU T BY HHBRF. BUT NOWHERE IN THE SAID STATEMENT OR IN THE SUBSEQU ENT ENQUIRES / INVESTIGATION, IT CAME TO LIGHT THAT THE ASSESSEE H EREIN HAD INDEED RECEIVED BACK THE CASH IN LIEU OF CHEQUE DONATIONS GIVEN TO HHBRF. THIS SERVES AS A CLINCHING MISSING EVIDENCE IN THE ENTIRE GAMUT OF THIS CASE. 7. RESPECTFULLY APPLYING THE PROPOSITION OF LAW LAI D DOWN IN THIS CASE LAW TO THE FACTS OF CASE ON HAND AND AS THE DONATION TO SCHOOL OF HUMAN GENETICS AND POPULATION HEALTH WAS MADE WHILE IT WAS HOLDING THE APPROVAL IN QUESTION, WE DIRECT THE AO TO GRANT THE SAID DEDUCTION AS CLAIMED. IN THE RESULT THIS ISSUE IS DECIDED IN FAVOUR OF TH E ASSESSEE. 8. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALLOWED. 7.3 THE KOLKATA ITAT IN THE CASE OF ZENITH CREDIT C ORPORATION IN ITA NO.718/KOL/2018 PRONOUNCED ON 20TH JULY, 2018 HELD AS FOLLOWS:- THIS IS AN APPEAL FILED BY THE ASSESSEE DIRECTED AG AINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-10, KOLKAT A, (HEREINAFTER THE LD. CIT(A)), DT. 23/02/2017, PASSED U/S 250 O F THE INCOME TAX ACT, 1961 (HEREINAFTER THE ACT), RELATING TO ASSE SSMENT YEAR 2014-15, ON THE FOLLOWING GROUNDS:- 1. FOR THAT THE LD. CIT(APPEALS) WAS WRONG AND UNJ USTIFIED IN CONFIRMING THE DISALLOWANCE OF DEDUCTION U/S 35(1)( II) OF RS.3,50,000/- ON THE DONATION OF RS.2,00,000/- MADE TO SCHOOL OF HUMAN GENETICS & POLLUTION HEALTH WITHOUT PROPERLY APPRECIATING TH E SUBMISSION OF THE APPELLANT. THE COURT DECISIONS CITED BY THE LD. CIT (APPEALS) ARE NOT APPLICABLE IN THE FACTS OF THE APPELLANTS CASE. 2. FOR THAT THE APPELLANT CRAVES LEAVE TO ALTER, AM END, MODIFY ANY OF THE GROUNDS AND/OR TAKE ADDITIONAL GROUND BEFORE OR AT THE TIME OF HEARING OF THIS APPEAL. 2. HEARD BOTH THE PARTIES. ITA NO.2293/KOL/2018 A.Y. 2012-13 M/S SHALIMAR PELLET FEEDS LTD. VS. ACIT,CC -2(1), KOL. P AGE 7 THE LD. COUNSEL FOR THE ASSESSEE SUBMITS THAT FROM THE STATEMENT RECORDED AND RELIED UPON BY THE ASSESSING OFFICER OF SHRI AV IJIT SINHA ROY, IT IS CLEAR THAT HE STATED THAT AFTER FEBRUARY, 2011, HE LEFT T HIS ACTIVITY OF PROVIDING BOGUS DONATIONS FOR COMMISSION. HE DREW THE ATTENTION OF THE BENCH TO PAGE 3 PARA 6.6. OF THE ASSESSMENT ORDER AND SUBMITTED THAT THE DONATION IN QUESTION WAS MADE ON 03/06/2014. THUS, HE SUBMITS THAT RELIANCE PLACED ON THIS STATEMENT OF SHRI AVIJIT SINHAR ROY, FOR MAKING THIS ADDITION , IS WRONG. HE FURTHER SUBMITS THAT NO OPPORTUNITY WAS PROVIDED TO THE ASSESSEE FO R CROSS-EXAMINATION OF THE PERSONS ON WHOSE STATEMENTS THE REVENUE RELIED UPON TO MAKE THIS ADDITION. HE SUBMITTED THAT UNDER SIMILAR CIRCUMSTANCES THE K OLKATA SMC BENCH OF THE TRIBUNAL IN THE CASE OF TUSHAR CHAWDA VS ITO IN ITA NO. 2362/KOL/2017 , ORDER DT. 21/03/2018, AND THE KOLKATA B BENCH OF THE TRIBUNAL IN THE CASE OF DCIT VS. M/S. MACO CORPORATION INDIA (P) LTD. IN ITA NO. 378/KOL/2017 , ORDER DT.13/04/2018, ADJUDICATED THE ISSUE IN FAVOUR OF T HE ASSESSEE. 2.1. THE LD. D/R, ON THE OTHER HAND SUBMITTED THAT STATEMENTS WERE RECORDED FROM KEY PERSONS OF THE TRUST AND IN THESE STATEMEN TS, THESE PERSONS HAVE ADMITTED THAT SUCH ACCOMMODATION ENTRIES WERE PROVI DED FOR DONATIONS. HE SPECIFICALLY REFERRED TO QUESTION NO. 12 AT PAGE 7 OF THE ASSESSMENT ORDER, WHEREIN, SMT. SAMADRITA MUKHERJEE SARDAR, SECRETARY OF THE SCHOOL OF HUMAN GENETICS AND POPULATION HEALTH, HAD ADMITTED TO SUCH BOGUS ENTRIES. HE FURTHER REFERRED TO PAGES 11 OF THE ASSESSMENT O RDER AND SUBMITTED THAT SHRI AVIJIT SINHA ROY HAD SPECIFICALLY STATED THAT THIS AMOUNT OF RS.2 LAKHS FROM M/S. ZENITH CREDIT CORPORATION WAS A BOGUS TRA NSACTION. IN HIS REJOINDER, THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT, WH EN SHRI AVIJIT SINHA ROY HAS IN HIS SWORN STATEMENT STATED THAT HE HAS LEFT HIS WORK OF PROVIDING BOGUS DONATIONS FAR BACK IN THE YEAR 2011 AND HENCE, THE QUESTION OF HIS ARRANGING THESE DONATIONS IN THE YEAR 2014, DOES NOT ARISE. H E FURTHER POINTED OUT FROM THE STATEMENT AT PAGE 11 OF THE ASSESSMENT ORDER, I T IS CLEAR THAT THE LIST WAS PREPARED BY THE REVENUE AUTHORITIES AND THAT SHRI A VIJIT SINHA ROY HAS SIMPLY SIGNED THE LIST BY NOTING THAT HE HAS SEEN THE LIST . HE SUBMITTED THAT THE LIST CANNOT BE TAKEN AS EVIDENCE. HE SUBMITTED THAT OPPO RTUNITY OF CROSS- EXAMINATION HAS NOT BEEN PROVIDED IN THIS CASE AND HENCE NO RELIANCE CAN BE PLACED ON THE STATEMENTS, BASED ON WHICH THE REVENU E AUTHORITIES TO MAKE THIS ADDITION. 3. AFTER HEARING RIVAL CONTENTIONS, PERUSING THE PA PERS ON RECORD, ORDERS OF THE AUTHORITIES BELOW AS WELL AS CASE-LAW CITED, I HOLD AS FOLLOWS:- I FIND THAT IN THE STATEMENT RECORDED FROM SHRI AVI JIT SINHA ROY U/S 131 OF THE ACT, ON 13/04/2015 HE STATES THAT AFTER THE MONTH OF FEBRUARY, 2011, HE LEFT THIS BOGUS DONATION WORK. ON THE OTHE R HAND, HE HAS SIGNED A DECLARATION ON 30/07/2015. THE LIST PREPAR ED BY THE REVENUE WAS SIGNED WITH A REMARK THAT HE HAS SEEN THE LIST. THERE IS A CONTRADICTION IN THESE TWO. IN SUCH CIRCUMSTANCES, IT HAS TO BE SEEN AS TO WHICH IS CORRECT. NO OPPORTUNITY OF CROSS-EXAMIN ING SHRI AVIJIT SINHA ROY HAS BEEN PROVIDED TO THE ASSESSEE. HENCE THE DE CLARATION AS WELL AS THE STATEMENT CANNOT BE THE BASIS OF ADDITION. S IMILARLY, THE STATEMENT OF THE KEY PERSONS OF THE TRUST CANNOT BE THE BASIS OF ADDITION AS NO CROSS-EXAMINATION OF WITNESS WAS PRO VIDED. NO PROOF OF MONEY BEING RETURNED IS AVAILABLE WITH THE REVENUE. 3.2. SIMILAR VIEW WAS TAKEN BY THE B BENCH OF THE TRIBUNAL IN THE CASE OF DCIT VS. M/S. MACO CORPORATION (INDIA) PVT. LTD. IN ITA NO. 16/KOL/2017; ASSESSMENT YEAR 2013-14, ORDER DT. 14/03/2018. ITA NO.2293/KOL/2018 A.Y. 2012-13 M/S SHALIMAR PELLET FEEDS LTD. VS. ACIT,CC -2(1), KOL. P AGE 8 4. CONSISTENT WITH THE VIEW TAKEN THEREIN, WE ALLOW THIS APPEAL OF THE ASSESSEE AND DIRECT THE ASSESSING OFFICER TO GRANT THE NECESSARY DEDUCTIONS. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED . 7.3 WE ALSO FIND THAT SIMILAR ISSUE CAME UP BEFORE THE CO-ORDINATE BENCH OF THIS TRIBUNAL IN THE CASE OF SAIMED INNOVATION VS ITO IN ITA NO. 2231/KOL/2016 FOR ASST YEAR 2013-14 DATED 13.9.2017, WHEREIN IT WAS HELD A S UNDER:- 9. WE NOTE THAT THE SOLE BASIS FOR MAKING THE ADDI TION IS ON THE BASIS OF THE STATEMENT RECORDED ON OATH DURING SURVEY AT M/S. HE RBICURE OF SHRI SWAPAN RANJAN DASGUPTA, OTHER THAN THE SAID STATEMENT THER E IS NO OTHER EVIDENCE TO SHOW THAT THE ASSESSEE HAS RECEIVED BACK THE DONATI ON AS SUGGESTED IN HIS GENERAL STATEMENT ABOUT PROVIDING ACCOMMODATION ENT RY BY SHRI SWAPAN RANJAN DASGUPTA. WE ALSO NOTE THAT THE SAID SHRI SW APAN RANJAN DASGUPTA HAS NOT STATED ANYWHERE THAT THE ASSESSEE INDULGED IN BOGUS DONATION OR THAT THE AMOUNT DONATED TO IT ( M/S. HERBICURE ) WAS GIVEN BACK TO THE ASSESSEE AFTER DEDUCTING THE COMMISSION. WE NOTE THAT THE ST ATEMENT RECORDED ON OATH DURING SURVEY CANNOT BE THE SOLE BASIS FOR MAKING T HE DISALLOWANCE AS DECIDED BY THE HON'BLE SUPREME COURT IN CIT VS. S. KADER KHAN SON (2013) 352 ITR 480 (SC). IN ANY CASE, IF THE AO WAS OF THE OPINION THAT THE STATEMENT OF SHRI SWAPAN RANJAN DASGUPTA, THE FOUND ER DIRECTOR OF M/S. HERBICURE HAS ADVERSELY AFFECTED THE VERACITY OF TH E DONATION MADE BY THE ASSESSEE THEN HE WAS DUTY BOUND TO SUMMON SHRI SWAP AN RANJAN DASGUPTA AND ALLOWED THE ASSESSEE TO HAVE CROSS EXAMINED HIM , FAILING WHICH THE STATEMENT OF SHRI SWAPAN RANJAN DASGUPTA COULD NOT BE USED AGAINST THE ASSESSEE TRUST AS HELD BY THE HON'BLE SUPREME COURT IN ANDAMAN TIMBERS LTD. VS. COMMISSIONER OF CENTRAL EXCISE 62 TAXMAN 3. WE NOTE THAT THE AO HAD IN FACT, RECORDED THE F ACT THAT THE PARTNERS OF THE ASSESSEE FIRM DESIRED TO CROSS EXAMINE THE FOUNDER DIRECTOR OF M/S. HERBICURE SHRI SWAPAN RANJAN DASGUPTA REGARDING THE PURPORTED DEPOSITION MADE AT THE TIME OF SURVEY. HOWEVER, AO DID NOT GRA NT HIM THAT OPPORTUNITY TO CROSS EXAMINE SHRI SWAPAN RANJAN DASGUPTA. WE ALSO NOTE THAT THE AO ISSUED NOTICE U/S. 131 OF THE ACT TO THE PARTNERS O F THE ASSESSEE FIRM AND HAS RECORDED THEIR STATEMENT ON OATH ON 28.12.2015. WE NOTE FOR QUESTION NO. 14 AS TO HOW THE PARTNER KNEW ABOUT M/S. HERBICURE, TH E PARTNER OF THE ASSESSEE FIRM HAS ANSWERED THAT DR. BHUBAN CHAKRABORTY, A CA RDIOLOGIST FRIEND INTRODUCED THEM TO M/S. HERBICURE AND TO QUESTION N O. 15 AS WHETHER THE PARTNERS HAVE VISITED THE OFFICE OF M/S. HERBICURE TO WHICH THE PARTNERS ANSWERED THAT THEY HAD VISITED THE PREMISES OF M/S. HERBICURE ON TWO OCCASIONS AND FOR QUESTION NO. 16 AS TO WHETHER THE PARTNERS WERE SATISFIED WITH THE WORK OF SCIENTIFIC RESEARCH CARRIED ON BY THE SAID M/S. HERBICURE, THE PARTNERS OF THE ASSESSEE FIRM HAD REPLIED THAT DURI NG THEIR VISIT AT PAILAN AND BARAL THEY WERE SATISFIED WITH THE SCIENTIFIC RESEA RCH WORK AND FOR QUESTION NO. 17 THE PARTNERS REPLIED THAT THEY HAD SEEN THE CERT IFICATE ISSUED BY GOVT. OF INDIA AND ALSO HAVE GONE THROUGH THE RESEARCH PAPER OF THE PEOPLE WORKING THERE. FOR QUESTION NO. 20 THEY HAVE GIVEN THE NAME OF THE DOCTOR WHO WAS A CARDIOLOGIST WHO INTRODUCED THEM TO M/S. HERBICURE. WE NOTE THAT THE AO ENQUIRED ABOUT DR. BHUBAN CHAKRABORTY'S ADDRESS FOR WHICH THE PARTNER REPLIED THAT THE DOCTOR RESIDES AT KSHUDIRAM SARANI , RATHTALA, KOLKATA. FOR QUESTION NO. 21 AS TO WHETHER THEY KNEW ABOUT THE D IRECTORATE OF INVESTIGATION, KOLKATA CARRIED OUT SURVEY U/S. 133A AND THAT ITS INVESTIGATION IS FOUND THAT THE ACTIVITIES WERE NOT GENUINE, THE PAR TNERS REPLIED THAT THEY WERE NOT AWARE OF THE SURVEY, HOWEVER, THEY ADDED THAT A FTER THEIR VISIT OF THE TWO ITA NO.2293/KOL/2018 A.Y. 2012-13 M/S SHALIMAR PELLET FEEDS LTD. VS. ACIT,CC -2(1), KOL. P AGE 9 CENTERS THEY WERE ON A BONA FIDE BELIEF THAT M/S. H ERBICURE WAS A COMPETENT INSTITUTE AND BASED ON THE RECOMMENDATION OF THE CA RDIOLOGIST DR. BHUBAN CHAKRABRTY THEY MADE DONATION TO THE SAID CONCERN. WE ALSO NOTE THAT THE AO ISSUED SUMMONS TO SHRI SWAPAN RANJAN DASGUPTA WHO D ID NOT APPEAR FOR CROSS EXAMINATION DUE TO ILL HEALTH BUT THE SAID SH RI DASGUPTA CONFIRMED THE DONATIONS MADE BY THE ASSESSEE FIRM TO M/S. HERBICU RE IN WRITING TO THE AO AND CLEARLY STATED THAT NO MONEY WAS REFUNDED BACK TO ASSESSEE FIRM, WHICH FACT HAS BEEN REPRODUCED BY THE AO AT PAGE 7 OF HIS ORDER AS UNDER: 'SHRI SWAPAN RANJAN DASGUPTA, DIRECTOR OF M/S HERBI CURE HEALTHCARE BIO-HERBAL RESEARCH FOUNDATION HAD FILED A LETTER O N 28/01/2016 STATING 'REFERRING TO THE ABOVE AND YOUR COMMENTS O N MY REPLY DATED 22.01.2016, I WOULD FURTHER REQUEST YOUR GOOD OFFIC E TO ELABORATE THE FINANCIAL YEARS IN QUESTION TO ENABLE OUR ACCOUNTS DEPTT FOR VERIFICATION AND SUBMISSION. HOWEVER, WE APPARENTLY OBSERVE FROM OUR RECORDS THA T FOLLOWING DONATIONS WERE RECEIVED BY US FROM M/S. SAIMED INNOVATION, TH E ASSESSEE IN THE FINANCIAL YEARS MENTIONED AGAINST EACH: FYS AMOUNT MODE OF TRANSACTION DATE RECEIPT NO. 2012- 13 7,51,000/- RTGS:UTR NO. BARBH 13074606758 15.03.2013 HHBHRF/15-03-13/004 2012-13 7,51,000/- RTGS:YTR BI, VARVG 13985899500 26.03.2013 HHBHRF/26-03-13/004 FURTHER, IT IS SUBMITTED FOR YOUR KIND RECORD THAT NO MONEY WAS REFUNDED TO THE ABOVE NAMED ASSESSEE AGAINST DONATIONS GIVEN BY THEM. MEANTIME, I MAY SUBMIT THAT I AM CRITICALLY INDISPO SED DUE TO ACUTE LUMBER SCOLIOSIS AND AM NOT ABLE TO MOVE. I AM UNDER STRICT MEDICAL SUPERVISION. AS SUCH, MY PERSONAL APPEARANCE MAY KINDLY BE WAIVED ON COMPASS IONATE GROUND. I AM ATTACHING THE CURRENT MEDICAL PRESCRIPTION/ADVICE A LONG WITH MRI REPORTS FOR YOUR KIND RECORD. HOWEVER, THE INFORMATION AS SUBMITTED ABOVE MAY PLE ASE RECORDED AS MY WITNESS.' 10. THUS WE NOTE FROM THE ENTIRE FACTS AND CIRCUMST ANCES, THAT THE AO GOT SWAYED AWAY WITH THE STATEMENT RECORDED ON OATH OF MR. SWAPAN RANJAN DASGUPTA DURING SURVEY CONDUCTED AT THE PREMISES OF M/S. HERBICURE. WE HAVE REPRODUCED QUESTION NO. 22 AND 23 AND ANSWERS GIVEN BY SHRI SWAPAN RANJAN DASGUPTA, WHEREIN HE ADMITS TO PROVIDE ACCOM MODATION ENTRIES IN LIEU OF CASH. THIS INFORMATION WE SHOULD SAY CAN BE THE TOOL TO START AN INVESTIGATION WHEN THE ASSESSEE MADE THE CLAIM FOR WEIGHTED DEDUCTION. THE GENERAL STATEMENT OF SHRI SWAPAN RANJAN DASGUPTA AG AINST DONATION MADE THE CLAIM OF ASSESSEE FOR DEDUCTION SUSPICIOUS. HOW EVER, WHEN THE AO INVESTIGATED, SHRI SWAPAN RANJAN DASGUPTA HAS CONFI RMED THAT M/S. HERBICURE WAS IN RECEIPT OF THE DONATION AND IT HAS NOT GIVEN ANY REFUND IN CASH, THEN THE SOLE BASIS OF DISALLOWANCE OF CLAIM AS A MATTER OF FACT DISAPPEARED. IT SHOULD BE REMEMBERED SUSPICION HOWS OEVER STRONG CANNOT TAKE THE PLACE OF EVIDENCE. THE CONFIRMATION FROM S HRI SWAPAN RANJAN DASGUPTA FORTIFIES THE CLAIM OF THE ASSESSEE FOR WE IGHTED DEDUCTION U/S. 35(1)(II) OF THE ACT. THE SOLE BASIS OF THE ADDITIO N/DISALLOWANCE BASED ON STATEMENT RECORDED ON OATH DURING SURVEY CANNOT BE ALLOWED AS HELD BY HON'BLE SUPREME COURT IN KADER KHAN & SONS (SUPRA). MOREOVER, WE NOTE THAT IF THE AO WAS HELL BENT DETERMINED TO DISALLOW THE CLAIM OF THE ASSESSEE, ITA NO.2293/KOL/2018 A.Y. 2012-13 M/S SHALIMAR PELLET FEEDS LTD. VS. ACIT,CC -2(1), KOL. P AGE 10 THEN HE SHOULD HAVE GRANTED AN OPPORTUNITY TO CROSS EXAMINE SHRI SWAPAN RANJAN DAS GUPTA AND SHRI KISHAN BHAWASINGKA AS HEL D BY HON'BLE SUPREME COURT IN ANDAMAN TIMBER (SUPRA). 11. IN THE LIGHT OF THE AFORESAID FACTS AND CIRCUMS TANCES, WE CANNOT SUSTAIN THE ORDER OF THE AUTHORITIES BELOW. THEREFORE, WE S ET ASIDE THE IMPUGNED ORDER AND DIRECT THE AO TO ALLOW THE DEDUCTION OF R S.26,28,500/- U/S. 35(1)(II) OF THE ACT. 12. IN THE RESULT, APPEAL OF ASSESSEE IS ASSESSEE I S ALLOWED . 8. THE FACTS OF THIS CASE AS IDENTICAL WITH THE FAC TS OF THIS CASE DECIDED BY THE ITAT CITED ABOVE. COPY OF THE STATEMENTS WAS NOT CONFRON TED TO THE ASSESSEE. NO EVIDENCE OF THE MONEY BEING RETURNED IN CASH IS BRO UGHT ON RECORD. THE CERTIFICATE IS VALID AS ON THE DATE OF DONATION. HENCE, RESPECTFUL LY FOLLOWING OF THE JUDGMENT OF CO- ORDINATE BENCH OF THE TRIBUNAL, WE ALLOW THESE GROUNDS NO.2 TO 4 FOR ASSESSMENT YEAR 2013-14 & 2014-15 . WE ADOPT THE ABOVE DETAILED DISCUSSION MUTATIS MUTA NDIS TO DELETE THE IMPUGNED DISALLOWANCE. THIS ASSESSEES APPEAL IT(SS)A NO.07/KOL/2017 IS ALLOWED ON MERITS. 5. ALTHOUGH LEARNED DEPARTMENTAL REPRESENTATIVE VEH EMENTLY CONTENDED AT THIS STAGE THAT THE DEPARTMENT HAS COME ACROSS VARI OUS ADDITIONAL FACTS REGARDING THE RECIPIENTS SETTLEMENT PETITION BEFOR E THE INCOME TAX SETTLEMENT COMMISSION MAKING IT CLEAR THAT IT HAD BEEN PROVIDI NG ENTITIES TO ALL DONORS ALIKE ASSESSEE. AND ALSO THAT ITS REGISTRATION ALSO STANDS CANCELLED. WE HOLD THAT ALL THESE ARGUMENTS CARRY NO SUBSTANCE SINCE T HE EARLIER CO-ORDINATE BENCH (SUPRA) HAS ALREADY CONSIDERED ALL THESE ASPE CTS WHILST DELETING THE SIMILAR DISALLOWANCE. WE THEREFORE ADOPT THE ABOVE DETAILED REASONING MUTATIS MUTANDIS AND DIRECT THE ASSESSING OFFICER TO DELETE THE IMP UGNED SEC. 35(1)(II) DISALLOWANCE OF 1,75,00,000/-. 6. THIS ASSESSEES APPEAL IS PARTLY ALLOWED IN ABOV E TERMS. ORDER PRONOUNCED IN THE OPEN COURT 29/ 01/2020 SD/- SD/- ( &) (( &) ( A.L.SAINI) (S.S.GODARA) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) KOLKATA, *DKP SR.P.S )- 29 / 01 /20 20 ITA NO.2293/KOL/2018 A.Y. 2012-13 M/S SHALIMAR PELLET FEEDS LTD. VS. ACIT,CC -2(1), KOL. P AGE 11 / COPY OF ORDER FORWARDED TO:- 1 . /APPELLANT-M/S SHALIMAR PELLET FEEDS LTD.,17B&C, EV EREST HOUSE, 46/C CHOWRINGHEE ROA D, KOLKATA-700 071 2 . /RESPONDENT-ACIT, CENTRAL CIRCLE-2(1), AAYAKAR BHAW AN POORVA, 110, 3. 4 5 / CONCERNED CIT KOLKATA 4. 5- / CIT (A) KOLKATA 5 . 8 ((4, 4, / DR, ITAT, KOLKATA 6. = / GUARD FILE. BY ORDER/ , /TRUE COPY/ 4,