Sh. Shishu Pal Singh Yadav, Etawah V. A.C.I.T., Circle-5, Firozabad

ITA 328/AGR/2012

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 0392 (ITAT-AGRA)
• Duration Of Justice: 7 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-02-2013
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Next Hearing Date: 15-02-2013
• Assessment Year: 2006-2007
• Appeal Filed On: 17-07-2012
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: KK MISHRA
• Keywords: Unexplained investment; Depreciation; Principle of natural justice; Bonafide belief; Additional evidence; Reasonable cause; Non compliance
• Section: 142(1)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI A.L. GEHLOT, ACCOUNTANT MEMBER ITA NO.328/AGR/2012 ASSESSMENT YEAR: 2006-07 SHRI SHISHU PAL SINGH YADAV VS. ASSTT. COMMISSIONE R OF INCOME TAX, C-65, AVAS VIKAS COLONY, CIRCLE-5, FIROZABAD. ETAWAH. (PAN : AAGPY 4688 J). (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI RAJENDRA SHARMA, ADVOCATE RESPONDENTS BY : SHRI K.K. MISHRA, JR. D.R. DATE OF HEARING : 15.02.2013 DATE OF PRONOUNCEMENT : 22.02.2013 ORDER PER A.L. GEHLOT, ACCOUNTANT MEMBER: THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DATED 02.03.2012 PASSED BY THE LD. CIT(A)-II, AGRA FOR THE ASSESSMEN T YEAR 2006-07. 2. THE ASSESSEE HAS RAISED AS MANY AS 14 GROUNDS OF APPEAL WHICH ARE PERTAINING TO FOLLOWING ADDITIONS:- I) INCOME FROM CONTRACT WORK RS. 2,08,151/- II) INCOME FROM LIQUOR BUSINESS RS. 11,654/- III) INCOME FROM BUSINESS OF PETROL PUMP RS. 2,07 ,964/- IV) AMOUNT INTRODUCED IN CAPITAL ACCOUNT RS.28,25 ,865/- V) DEPRECIATION DISALLOWED RS. 49,339/- 2 ITA NO.328/AGR/2012 A.Y. 2006-07 3. THE BRIEF FACTS OF THE CASE ARE THAT THE ASSESSE E IS DERIVING INCOME FROM CONTRACT OF EXCAVATION OF PITS AND TRENCHES FOR LAY ING OF UNDERGROUND CABLES OF BSNL, RETAIL SALES OF COUNTRY LIQUOR AND INCOME FRO M PETROL PUMP. THE ASSESSEE HAS NEITHER APPEARED BEFORE THE A.O. NOR THE BOOKS OF ACCOUNT AND OTHER DOCUMENTS WERE PRODUCED. IN ABSENCE OF BOOKS OF ACCOUNT AND OTHER DETAILS, THE A.O. MADE VARIOUS ADDITIONS AS UNDER :- (PAGE NOS.4 & 5) CONTRACT BUSINESS : THE ASSESSEE HAS SHOWN RECEIPTS OF RS.58,82,594/- FROM EXCAVATION OF PITS AND TRENCHES AND OF RS.1,08,712/- FROM TRANSPORTATION. THE ASSESSEE HA S CLAIMED EXPENSES OF RS.50,59,030/- AGAINST ABOVE RECEIPTS AND DECLAR ED G.P. OF RS.9,32,276/-. AFTER DEDUCTING ALL THE EXPENSES IN COME OF RS.4,87,254/- INCLUDING INTEREST INCOME OF RS.1,01, 710/- HAS BEEN SHOWN. AS ALREADY MENTIONED DESPITE A NUMBER OF OP PORTUNITIES THE ASSESSEE NEITHER PRODUCED BOOKS OF ACCOUNT NOR FURN ISHED ANY DOCUMENTS AND DETAILS TO SUBSTANTIATE THE GENUINENE SS AND JUSTIFICATION OF EXPENSES CLAIMED. IN ABSENCE OF B OOKS OF ACCOUNT AND DOCUMENTS THE GENUINENESS OF EXPENSES IS NOT AT ALL VERIFIABLE. THE BOOKS OF ACCOUNT ARE THEREFORE REJECTED AND PROVISI ONS OF SECTION 145(3) ARE BEING INVOKED. THE LD. CIT(A)-II, AGRA HAS, VIDE HIS APPELLATE ORD ER DATED 29.01.2007 IN APPEAL NO.386/06-07 IN THE CASE OF TH E ASSESSEE FOR A.Y. 2004-05, UPHELD 10% NET PROFIT RATE FROM CONTRACT R ECEIPTS FROM BSNL. THE HONBLE ITAT HAS ALSO UPHELD N.P. RATE O F 10% IN RESPECT OF RECEIPTS FROM TELECOM CONTRACT IN ITS ORDER DATE D 05.07.2007 IN ITA NO.103/AGR/2005 IN THE CASE OF THE ASSESSEE FOR A.Y . 2001-02. RESPECTFULLY FOLLOWING THE FINDINGS OF LD. APPELLAT E AUTHORITIES, N.P. RATE OF 10% IS APPLIED ON CONTRACT RECEIPTS OF RS.5 8,82,594/- AND THUS INCOME FROM CONTRACT WORKS OUT TO RS.5,88,259/-. I T WOULD BE FAIR AND JUSTIFIED IF 5% NP RATE IS APPLIED ON FREIGHT RECEI PTS. THUS INCOME OF RS.5,436/- WORKS OUT FROM FREIGHT RECEIPTS OF RS.1, 08,712/-. THUS INCOME FROM TELECOM CONTRACT IS ASSESSED AT RS.6,95 ,405/- INCLUDING 3 ITA NO.328/AGR/2012 A.Y. 2006-07 INTEREST INCOME ON FDRS. THE ASSESSEE HAS SHOWN IN COME OF RS.2,08,151/- IS MADE TO THE INCOME OF THE ASSESSEE . LIQUOR BUSINESS (CL-5) : THE ASSESSEE WAS RUNNING RETAIL OUTLET OF COUNTRY LIQUOR AT VILLAGE PRITHVIPUR AS A LICENSEE (CL-5). SALES OF RS.6,93,888/- HAS BEEN SHOWN IN RESPECT OF OUTLET. THE ASSESSEE DID NOT PRODUCE BOOKS OF ACCOUNT NOR FURNISHED ANY DOCU MENTS AND DETAILS IN RESPECT OF LIQUOR BUSINESS, PURCHASES, S ALES AND EXPENDITURES AS CLAIMED IN THE TRADING AND PROFIT & LOSS ACCOUNT ARE NOT AT ALL VERIFIABLE. BOOKS OF ACCOUNT ARE THEREF ORE REJECTED AS PROVISIONS OF SECTION U/S 145(3) ARE BEING INVOKED. THE HONBLE ITAT, AGRA BENCH AGRA HAS UPHELD 2% NET PROFIT RATE ON SALES OF COUNTRY LIQUOR VIDE ITS APPELLATE ORDER DA TED10.11.2005 IN ITA NO.75/AGRA/2001 IN THE CASE OF SHRI RAM KUMAR S HIVHARE, SHIVPURI (M.P.) VS. DCIT INVESTIGATION, CIRCLE GWAL IOR. AS THE FACTS OF THE CASE ARE MORE OR LESS SAME AS THOSE IN THE C ASE OF SHRI RAM KUMAR SHIVHARE. RESPECTFULLY FOLLOWING THE FINDING S OF HONBLE ITAT N.P. RATE OF 2% IS APPLIED ON SALES OF RS.6,93,888/ - AND INCOME FROM LIQUOR BUSINESS THUS WORKS OUT TO RS.13,878/-. THE ASSESSEE HAS SHOWN INCOME OF RS.2,224/-, ADDITION OF RS.11,654/- IS THEREFORE, MADE TO THE INCOME OF THE ASSESSEE. PETROL PUMP BUSINESS: THE ASSESSEE WAS CARRYING ON BUSINESS OF PETROL PUMP UNDER THE NAME AND STYLE OF M/S XPRESS SERVICES AT VILL. KUBERPUR, AGRA ROAD. NET PROFIT OF RS.95,209/- HAS BEEN SHOWN ON SALES OF PETROL/DIESEL OF RS.5,92,68,217/- AND LUBR ICANTS OF RS.1,36,645/-. THE ASSESSEE HAS NOT PRODUCED BOOKS OF ACCOUNT AND DOCUMENTS, PURCHASES, SALES AND EXPENDITURES ARE TH EREFORE NOT VERIFIABLE. THE BOOKS OF ACCOUNT ARE REJECTED AND PROVISIONS OF SECTION 145(3) ARE BEING INVOKED. THE ASSESSEE HAS SHOWN 0.16% NET PROFIT ON SALES. IT WOULD BE FAIR AND JUSTIFIED AS ALSO IN THE INTEREST OF REVENUE IF NET PROFIT RATE OF 0.5% ON SALES OF PET ROL/DIESEL AND 5% ON LUBRICANT IS APPLIED. THE INCOME FROM SALE OF DIES EL/PETROL THUS COMES TO RS.2,96,341/- AND OF RS.6,832/- ON SALE OF LUBRI CANTS. THUS INCOME FROM APPLICATION OF RATE COMES TO RS.3,03,173/-. T HE ASSESSEE HAS SHOWN NET PROFIT OF RS.95,209/-, AN ADDITION OF RS. 2,07,964/- IS THEREFORE MADE TO THE INCOME OF THE ASSESSEE FROM T HIS BUSINESS. 4 ITA NO.328/AGR/2012 A.Y. 2006-07 UNEXPLAINED INVESTMENTS: THE ASSESSEE HAS INTRODUCED FRESH CAPITAL OF RS.28,25,865/- IN THE BUSINESS OF PETROL PUMP. THE ASSESSEE WAS REQUIRED VIDE NOTICE U/S 142(1) DATED 18.09.2008 (P ARA-1) TO EXPLAIN SOURCE OF CAPITAL INTRODUCED. THE ASSESSEE DID NOT HOWEVER, FURNISH ANY EXPLANATION AS REGARDS SOURCE. HE WAS ACCORDIN GLY ISSUED A SHOW CAUSE NOTICE DATED 29.10.2008 AS TO WHY THE CA PITAL INTRODUCED BE NOT ADDED TO HIS INCOME. NO EXPLANATION HAS HOW EVER, BEEN OFFERED IN RESPONSE TO SHOW CAUSE NOTICE ALSO. IN SUCH CIRCUMSTANCES, I AM LEFT WITH NO ALTERNATIVE BUT TO ADD THE AMOUNT INTRODUCED IN CAPITAL ACCOUNT IN ABSENCE OF ANY EXPLANATION AS RE GARDS SOURCE. THE ASSESSEE DID NOT, EVEN AFTER BEING REQUIRED SPE CIFICALLY TO FURNISH EVIDENCE OF ACQUISITION AND USER OF INNOVA CAR, FUR NISH ANY DOCUMENTS EVIDENCING ACQUISITION AND USER OF CAR. IN VIEW OF CONDITIONS LAID DOWN IN THE CBDT CIRCULAR NO.29-D(X IX- 14)[FNO.45/239/65-ITJ] DATED 31.08.1965, DEPRECIATI ON OF RS.49,339/- IS DISALLOWED AND ADDED BACK TO THE INC OME OF THE ASSESSEE. 4. THE ASSESSEE DID NOT APPEAR BEFORE THE CIT(A) AL SO. THE CIT(A) CONFIRMED THE ORDER OF A.O. 5. THE ASSESSEE FILED FOLLOWING UNDERTAKING ON NON- JUDICIAL STAMP PAPER:- UNDERTAKING OF SHISHUPAL SINGH YADAV SON OF LATE J AGAT RAM YADAV AGED 52 YEARS RESIDENT OF C-65 AWAS VIKAS COL ONY, ETAWAH I THE ABOVE NAMED PERSON SOLEMNLY AFFIRM AND STATE ON OATH AS UNDER 1 THAT DURING THE ASSESSMENT PROCEEDING BEFORE THE AO AT FIROZABAD AND ALSO BEFORE CIT(APPEALS) AGRA, I COUL D NOT HAVE MADE COMPLIANCE IN RESPECT OF THE PROCEEDINGS AND ALSO F AILED TO FILE DOCUMENTS BEFORE THE AUTHORITIES BELOW IN SUPPORT O F MY INCOME IN RESPECT OF BOOK RESULTS, NON COMPLIANCE WAS NOT AT ALL INTENTIONALLY AND WAS THE MATTER OF CHANCE WHICH I REGRET AND APO LOGIES BEFORE HONBLE BENCH. 5 ITA NO.328/AGR/2012 A.Y. 2006-07 2 THAT I FURTHER UNDERTAKE THAT IN FUTURE NO SUCH T YPE OF NON COMPLIANCE WILL OCCUR AND IF HONBLE BENCH MAY BY T HIS MERCY PETITION WILL ALLOW AN OPPORTUNITY TO EXPLAIN MY CA SE, I WILL FEEL HIGHLY GRATEFUL TO THE HONBLE BENCH. 3 THAT ALL THE ADDITIONS MADE BY THE AO OR SUSTAINE D BY CIT(APPEALS) ARE ONLY ON A/C OF THE FACTS THAT I CO ULD NOT FILE THE DOCUMENTS IN SUPPORT OF MY INCOME, BEING I WAS DEPE NDENT OVER MY THEN ADVOCATE, NOW I MYSELF IS TAKING CARE OF ALL T HE PENDING MATTER AND THIS TYPE OF DEFAULTS/MISTAKES WILL NOT BE OCCU R IN FUTURE. 4 THAT I FURTHER SOLEMNLY AFFIRM AND STATE ON OATH THAT IF AN OPPORTUNITY WILL ALLOW TO THE ASSESSEE, HE CAN EXPL AIN HIS CASE BEING MOST OF THE ADDITIONS ARE MADE FOR WANT OF SUPPORTI NG EVIDENCES, PARTICULARLY THE ADDITION FOR RS.28,25,865/- WHICH IS ON ACCOUNT OF CREDIT IN THE CAPITAL A/C WITH THE FIRM M/S. X-PRES S SERVICES, SAME IS OUT OF WITHDRAWALS MADE FROM THE CAPITAL A/C ITSELF . 5 THAT I FURTHER MAKING REQUEST TO THE HONBLE BENC H, KINDLY BY TAKING LENIENT VIEW AND IN THE EQUITY AND NATURAL J USTICE ASSESSEE MAY KINDLY BE ALLOWED AN OPPORTUNITY BY THIS MERCY PETI TION AND TO RESTORE THE MATTER TO THE FILE OF THE AO, SO THAT ASSESSEE CAN EXPLAIN HIS CASE BEFORE THE AO. 6. THE ASSESSEE MADE A REQUEST FOR ADMISSION OF ADD ITIONAL EVIDENCE A UNDER :- REQUEST FOR ADMISSION OF THE ADDITIONAL EVIDENCE U NDER RULE 29 OF APPELLATE TRIBUNAL RULES 1963. THAT IN THE ABOVE APPEAL, THE APPELLANT DESIRES TO FILE THE COPY OF A/C OF THE APPELLANT IN THE BOOKS OF THE FIRM M/ S X-PRESS SERVICES, TO EXPLAIN THE DEPOSIT IN THE CAPITAL A/C, SAME IS OUT OF THE WITHDRAWAL MADE BY THE APPELLANT FROM THE SAME CAPITAL A/C. THAT THE AFORESAID DOCUMENT IS VERY IMPORTANT AND R ELEVANT TO THE ADDITION MADE BY THE AO WHICH COULD NOT BE FILE D ON ACCOUNT OF INADVERTENT MISTAKE BEING THE APPELLANT WAS NOT AWA RE ABOUT THE INCOME TAX PROCEEDINGS AND WAS DEPENDENT OVER HIS T HEN ADVOCATE UNDER BONAFIDE BELIEF COULD NOT BE FILED. IT IS RE QUESTED THAT IN THE 6 ITA NO.328/AGR/2012 A.Y. 2006-07 EQUITY AND NATURAL JUSTICE AND FOR JUST DECISION, T HE DOCUMENT (COPY OF A/C OF THE APPELLANT IN THE BOOKS OF FIRM M/S. X-PR ESS SERVICES) MAY KINDLY BE ADMITTED AS FRESH PIECE OF EVIDENCE UNDER RULE 29 OF APPELLATE TRIBUNAL RULES AND OBLIGED. 7. THE LD. AUTHORISED REPRESENTATIVE REITERATED THE FACTS AND SUBMITTED THAT THE ADDITIONAL EVIDENCE MAY BE ADMITTED AND THE CASE MA Y BE SENT BACK TO THE FILE OF A.O. FOR FRESH EXAMINATION. 8. THE LD. DEPARTMENTAL REPRESENTATIVE, ON THE OTHE R HAND, RELIED UPON THE ORDER OF THE REVENUE AUTHORITIES AND SUBMITTED THAT THE A.O. HAS RIGHTLY REJECTED THE BOOKS OF ACCOUNT AND MADE VARIOUS ADDITIONS AS THE ASSESSEE HAS FAILED TO APPEAR BEFORE THE A.O. AS WELL AS BEFORE THE CIT(A) . AS REGARDS ADMISSION OF ADDITIONAL EVIDENCE, THE LD. DEPARTMENTAL REPRESENT ATIVE RELIED UPON THE FOLLOWING JUDGEMENTS:- I) BIMAL KUMAR ANANT KUMAR VS. CIT, 288 ITR 278 (ALL.) II) RAM PRASAD SHARMA VS. CIT, 119 ITR 867 (ALL.) 9. WE HAVE HEARD THE LD. REPRESENTATIVES OF THE PAR TIES AND RECORDS PERUSED. THE HONBLE ALLAHABAD HIGH COURT IN THE CASE OF BIM AL KUMAR ANANT KUMAR VS. CIT (SUPRA) WHILE DEALING THE ISSUE PERTAINING TO A DMISSION OF ADDITIONAL EVIDENCE HELD THAT APPLICATION MUST BE MADE FOR SUBMISSION O F ADDITIONAL EVIDENCE WITH REASONS. IN THE CASE UNDER CONSIDERATION, THE ASSE SSEE FURNISHED COPY OF CAPITAL 7 ITA NO.328/AGR/2012 A.Y. 2006-07 ACCOUNT SHOWING ALL DETAILS OF RECEIPTS, PAYMENTS A ND CAPITAL ACCOUNTS. OPENING AND CLOSING BALANCE WAS ALSO THERE. THE ASSESSEE A CCEPTED HIS MISTAKE FOR NOT APPEARING BEFORE THE REVENUE AUTHORITIES AND GIVEN UNDERTAKING THAT HE WILL APPEAR BEFORE THE REVENUE AUTHORITIES. THE A.O. MA DE THE ENTIRE ADDITION OF THE AMOUNT OF CAPITAL ACCOUNT INTRODUCED DURING THE YEA R WITHOUT CONSIDERING THE APPARENT THINGS THAT THERE WAS OPENING BALANCE. IN THE LIGHT OF UNDERTAKING GIVEN BY THE ASSESSEE AND IN THE LIGHT OF NATURE OF ADDIT IONAL EVIDENCE, DETAILS OF CAPITAL ACCOUNT AND OTHERS AND THE REASONS GIVEN IN THE UND ERTAKING, WE ARE OF THE VIEW THAT IN THE INTEREST OF JUSTICE, THE ADDITIONAL EVI DENCES ARE ADMITTED SINCE THESE EVIDENCES ARE SUBJECT TO VERIFICATION. THE REVENUE AUTHORITIES DID NOT GET OPPORTUNITY FOR GOING THROUGH THE SAME. WE, THEREF ORE, SEND BACK THE MATTER RELATING TO UNEXPLAINED INVESTMENT BEING FRESH CAPI TAL INTRODUCTION OF RS.28,25,865/- TO THE FILE OF THE A.O. WITH THE DIR ECTION TO DECIDE THE ISSUE AFRESH CONSIDERING THE ADDITIONAL EVIDENCE AND BOOKS OF AC COUNT AND OTHER MATERIALS AFTER PROVIDING OPPORTUNITY OF HEARING TO THE ASSESSEE. THE JUDGEMENTS CITED BY THE LD. DEPARTMENTAL REPRESENTATIVE IN THIS REGARD WILL NOT HELP THE REVENUE AS IN THE CASE UNDER CONSIDERATION THE ASSESSEE HAS GIVEN REASONS AND ALSO GIVEN UNDERTAKING. IT IS RELEVANT TO MENTION THAT IF THE ASSESSEE FAILS T O APPEAR BEFORE THE A.O. WITHOUT REASONABLE CAUSE, THE A.O. IS AT LIBERTY TO REPEAT THE ADDITION. 8 ITA NO.328/AGR/2012 A.Y. 2006-07 10. AS REGARDS THE OTHER ADDITIONS, WE NOTICE THAT THE A.O. HAS FAIRLY CONSIDERED THE ASPECT OF THE MATTERS AND 5% N.P. IS APPLIED IN RESPECT OF CONTRACT BUSINESS WHICH IS MOST REASONABLE AND IN THE LIGHT OF THE FA CT, WE CONFIRM THE ORDER OF A.O. IN MAKING ADDITION OF RS.2,08,151/- ON ACCOUNT OF C ONTRACT BUSINESS. 11. AS REGARDS LIQUOR BUSINESS, WE NOTICE THAT THE A.O. HAS APPLIED 2% N.P. RATE FOLLOWING SOME DECISION OF I.T.A.T. AND HIGH COURTS . CONSIDERING THE NATURE OF BUSINESS, WE ARE OF THE VIEW THAT 2% N.P. RATE APPL IED BY THE A.O. IS VERY REASONABLE. ADDITION OF RS.11,654/- IS RIGHTLY CON FIRMED BY THE CIT(A). 12. IN RESPECT OF INCOME FROM PETROL PUMP BUSINESS, THE A.O APPLIED 0.5% N.P. RATE AS AGAINST SHOWN BY THE ASSESSEE OF 0.16% ON S ALE OF PETROL AND DIESEL AND 5% N.P. RATE IN CASE OF LUBRICANTS. WE NOTICE THAT TH E N.P. RATE APPLIED IN THIS BUSINESS OF PETROL PUMP IS MOST REASONABLE. IN THE LIGHT OF THE FACT, THE ADDITION OF RS.2,07,964/- MADE BY THE A.O. AND SUSTAINED BY THE CIT(A) IS CONFIRMED. 13. IN RESPECT OF DISALLOWANCE OF DEPRECIATION RS.4 9,339/-, WE NOTICE THAT THE A.O. HAS RIGHTLY REJECTED THE ASSESSEES DEPRECIATI ON CLAIM AS NO DETAILS HAVE BEEN FURNISHED BY THE ASSESSEE. EVEN BEFORE US ALSO THE ASSESSEE HAS NOT FURNISHED ANY DETAILS EITHER IN THE FORM OF ADDITIONAL EVIDENCE O R OTHERWISE. IN THE LIGHT OF THE FACT, ADDITION OF RS.49,339/- IN RESPECT OF DISALLO WANCE OF DEPRECIATION IS ALSO CONFIRMED. 9 ITA NO.328/AGR/2012 A.Y. 2006-07 14. THUS, OUT OF THE TOTAL ADDITION OF RS.33,02,793 /- MADE BY THE A.O. AND SUSTAINED BY THE CIT(A), WE CONFIRM THE ORDER OF RE VENUE AUTHORITIES FOR MAKING ADDITION OF RS.4,76,928/-. HOWEVER ADDITION OF RS. 28,25,865/- ON ACCOUNT OF CAPITAL ACCOUNT HAS BEEN SENT BACK TO THE FILE OF A .O. 15. IN THE RESULT, APPEAL OF THE ASSESSEE IS PARTLY ALLOWED FOR STATISTICAL PURPOSES. (ORDER PRONOUNCED IN THE OPEN COURT) SD/- SD/- (BHAVNESH SAINI) (A.L. GEHLOT) JUDICIAL MEMBER ACCOUNTANT MEMBER PBN/* COPY OF THE ORDER FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT (APPEALS) CONCERNED 4. CIT CONCERNED 5. D.R., ITAT, AGRA BENCH, AGRA 6. GUARD FILE. BY ORDER SR. PRIVATE SECRETARY INCOME-TAX APPELLATE TRIBUNAL, AGRA TRUE COPY