M/s Midas Agrofoods Pvt. Ltd., Moga V. Pr. CIT (Central), Ludhiana

ITA 408/CHANDI/2021

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 4402 (ITAT-CHANDIGARH)
• Duration Of Justice: 4 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-04-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2017-2018
• Appeal Filed On: 13-12-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: VIPAN GUPTA
• Keywords: Condonation of delay; TDS
• Section: 54; 6; 263; 63; 64; 13; 22

Judgement Text

आयकर अपील य अ धकरण,च डीगढ़ यायपीठ, च डीगढ़ I N T H E I N C O M E T A X A P P E L L A T E T R I B U N A L D I V I S I O N B E N C H , “ B ” , C H A N D I G A R H B E F OR E SH R I N . K . SA I N I , V I C E P R E SI D E N T & S H R I S U D H A N S HU SR I V A S T A V A , J U D I C I A L M E M B E R आयकर अपील सं./ ITA No. 408/C H D / 2 0 2 1 नधा रण वष / Assessment Year : 2 0 1 7 - 1 8 M/s Midas Agrofoods Pvt. ltd, (formerly known as Shankar Rice and General Mills) Mudki Road, Bagha Purna, Distt. Moga बनाम The Pr. CIT, Ludhiana थायी लेखा सं./PAN NO: AAGCR9325J अपीलाथ /Appellant यथ /Respondent Hearing though video Conferencing नधा रती क ओर से/Assessee by : Shri Vipan Gupta, CA राज व क ओर से/ Revenue by : Sh. Sarabjit Singh, CIT स ु नवाई क तार$ख/Date of Hearing : 19.04.2022 उदघोषणा क तार$ख/Date of Pronouncement : 19.04.2022 आदेश/Order PER N K SAINI, Vice President: T hi s is a pp ea l b y t he a s s es s e e ag ai ns t t h e or d er d at e d 31 . 03. 2 02 1 o f P C IT ( Ce n t r a l ) L ud h ia na . 2. T he Re g i s tr y ha s p oi nt ed o ut t ha t t he ap pe al i s t i me ba r r e d by l i m i t a t io n p er i o d o f 198 da ys . Th e as s e s s e e ha d fu rni sh ed a n a p p l i c a t i o n da t ed 2 4. 01. 2 0 2 2 re q ue s t in g fo r C o nd o na t i on o f D e l ay i n fi l i ng t h e a pp e a l s t at i ng a s u n de r : - “The Assistant Registrar, Income Tax Appellate Tribunal Chandigarh Bench Kendriya Sadan, ITA Nos. 348 to 350--Chd-2021 Smt. Manju Jindal, Ludhiana 2 Sector 9A CHANDIGARH Sir, Re: M/s Midas Agrofoods Pvt. Ltd., (Formerly known as Shankar Rice & General Mills) PAN AAGCR9325J Mudki Road, Bagha purana, Moga. APPELLANT Versus Principal Commissioner of Income Versus Tax (Central), Ludhiana RESPONDENT Assessment Year 2017-18 ITA No. 408/Chandi/2021 Sub: Request for condonation of delay in filing the appeal We submit as under:- 1. Kindly refer to the show cause notice dated 20.12.2021 issued by the Hon'ble ITAT wherein we have been intimated that the appeal filed in the case is received in the ITAT Office by post on 27.12.2021 late by 198 days. 2. That the account of M/s Midas Agro Foods Pvt Ltd having Office at Mudki Road, Baghapuran for past many years are handled by Mohd Riyazu Ddin Ansari S/o Sh. Noor Hasan Ansari, Resident of Near Masjid Arangi, Usia, Ghazipur, Zamania, UttarPradesh 232330. 3. That the order was received by him in email. That I forgot to inform the same to the directors. That the email given by the company at the Income Tax Portal is accessed by him. That the Email ID 8t Login Password are with him only. That he was not feeling well and having fever since First Week of April,2021 & was on leave. He was tested positive for Covid-19 vide SRF ID No. 0303800115809 dated 21.04.2021. Copy of RT PCR Enclosed. Copy of Affidavit Enclosed. 4. That after being tested positive for Covid 19, He went on leave and went to his home town in Uttar Pradesh and joined office in Oct 2021. 5. That in first week of Nov 2021, He came to know about the order u/s 263 dated 31.03.2021 and He also noticed that that the appeal has not been filed and informed the directors. 6. That the appeal should have been filed within 60 days from 31.03.2021, but the same could not be filed due to delay happened due to Covid-19 on his part. 7. That the delay was due to pandemic and the delay due to this bonafide reason, may please be condoned and oblige. ITA Nos. 348 to 350--Chd-2021 Smt. Manju Jindal, Ludhiana 3 Thanking you, Sd/- Yours faithfully, For Midas Agro Foods Pvt Ltds. Sd/- Kewal Krishan Director” 3. D uri n g t he c o urs e o f h e a ri n g, t h e L d. Co u ns e l for t h e a s s es s e e s ub m i tt e d t h a t t h e de l a y o c c ur re d du e t o C ov id - 1 9 Pan d e m i c, w hi c h w as be y on d t h e co nt r o l o f th e a s s es s e e , th er e f o re , th e s a me ma y b e c on do ne d. T he L d . CIT D R, al t h ou gh, op po s e d t h e Co nd on at i on o f D el a y a p p l i c a t i on m o ve d by t he a s s e s s e e bu t c o ul d not co n t ro ve rt t h e c on t e n ts me n t i o ne d i n t he s a i d a p p l i c a t i on . 4. A ft e r c o ns i d er in g t h e s ub m i ss i on s o f bot h t h e p ar t i e s , w e a re o f t he vi e w t ha t t he d e l a y i n fi l i n g t he a pp e a l by t he a s s e s see o cc urr ed du e t o Co vi d 1 9 P a n de mi c w hi c h w a s b e yo nd t he c o nt ro l of t h e a s s es s e e , t he re fo re , t h e d el a y i n fi li ng t he a pp e al i s co n d one d a n d t he ap pe a l is a d mi t te d. 5. F ol l ow i n g g ro un ds ha v e be en r a i s e d i n t hi s a pp e al : - 1. Th a t t h e i n i t i a t i o n o f p r o c e e d i n g s u / s 2 6 3 b y t h e Le a r n e d P r . C I T (C e n tr a l ), Lu d h ia n a a r e a g a i n s t t h e f a c t s a n d b a d i n l a w . 2 . Th a t t h e Le a r n e d P r . C I T (C e n t r a l ), L u d h i a n a h a s e r r e d i n i n i t i a t i n g t h e p r o c e e d in g s & i n p a s s i n g t h e o r d e r u / s 2 6 3 o f t h e I T A c t , 1 9 6 1 a n d d ir e c t i n g t h e A O t o a s s e s s t h e s u r r e n d e r e d i n c o m e d u r i n g s u r v e y o f R s . 2 , 5 2 , 3 0 , 6 6 0 7 - a s u n e x p l a in e d i n c o m e a n d t a x t h e s a m e u n d e r s e c t i o n 1 1 5 B B E o f t h e I T A c t , 1 9 6 1 a n d m a k e f r e s h a s s e s s m e n t . ITA Nos. 348 to 350--Chd-2021 Smt. Manju Jindal, Ludhiana 4 3 . Th a t t h e Le a r n e d P r . C I T (C e n t r a l ), L u d h i a n a h a s e r r e d i n f in d i n g t h a t a s s e s s m e n t a l r e a d y f r a m e d w a s e r r o n e o u s & p r e ju d i c i a l t o t h e in t e r e s t o f r e v e n u e a s t h e a s s e s s m e n t w a s f r a m e d b y t h e A O a ft e r t h o r o u g h i n v e s t i g a t i o n & p r o p e r a p p li c a ti o n o f m in d . 4 . Th a t t h e w o r t h y P C I T, P a t i a la h a s e r r e d i n a p p ly i n g t h e (E x p l a n a t i o n 2 ) t o s e c t i o n 2 6 3 i n s e r te d w . e . f 0 1 . 0 6 . 2 0 1 5 a s t h e c o n c e r n e d A s s e s s i n g O f f i c e r h a d d u ly m a d e a p p r o p r i a te e n q u i r i e s a n d a p p l ie d h i s m i n d a n d a s s e s s e d t h e i n c o m e o f f e r e d d u r i n g s u r v e y a s b u s i n e s s i n c o m e . 5 . Th a t i n a n y c a s e t h e o r d e r o f th e Le a r n e d P r . C IT ( C e n t r a l ) p a s s e d u / s 2 6 3 i s a g a i n s t t h e l a w a n d d e s e r v e s t o b e q u a s h e d . 6 . Th a t t h e A p p e l l a n t c r a v e s le a v e f o r p e r m i s s i o n to a d d , a m e n d o r a l t e r a n y g r o u n d o f a p p e a l a t t h e t i m e o f h e a r i n g . 6. F a ct s o f t he c a s e i n br ie f a re t h a t a s urv e y op era ti on u/ s 13 3A o f t he A ct w a s c o nd u ct e d on 31. 8. 2 01 6 al o ng w it h t h e se a r c h op er a t i on i n t he c a s e o f M / s A P G r oup o f c a se s at D h ur i , Lud hi a na , M o g a, Ba gha pu r n a a n d J a gr a on e t c. N ot ic e u/ s 14 2 ( 1) o f t h e I nc o m e T a x A c t , 19 61 ( he r e i n r e fe rr ed t o as ‘t h e A ct ’) d at ed 5 . 1 2. 20 18 w a s i s s ue d t o th e a s s es s e e. In r es po n s e , t he A R of th e a s s e ss e e a pp e ar ed a n d fu r ni s h e d t he w ri t t e n s u b mi s s i o n s . T he A s s es s i ng o ff ic er c o n fr o nte d t h e d o c u m en ts i mpo un de d u/ s 13 3 A o f t he A c t a n d t h e i n fo r ma t io n col l e c t e d u / s 13 3( 6) o f th e A c t f ro m t h e p a r t i e s t o t h e a s se s s e e. T he As s e s s i ng o f fi ce r ob s er v e d th at d u r i n g t he c ou rs e o f s ur v ey pro ce ed ings , s tock i n v e n t o ry ha d b e e n pr e p a re d, w he re i n, t he re w a s a di ff er en c e o f R s. 1, 61, 54 , 95 0/ - w hi ch w a s co n fr on t ed t o S h. K ew a l K r is h an a on e o f th e th e n p a r t ne rs w hos e s t a t e me n t w a s r ec o r d ed on 31 . 8. 2 016. T he s a id d i s c re pa nc y w as a d mi t te d a n d o ffe r e d a s a n a dd it i o na l i n c o m e. A no th e r a mo u nt o f R s . ITA Nos. 348 to 350--Chd-2021 Smt. Manju Jindal, Ludhiana 5 50 , 8 3, 9 17 /- w as s u rre nd er e d on a c c o u nt o f a mo u n t r ec e i va b le f r o m M /s S odh i T ra d i n g C o mp an y , S a ma l sa r, D is t ri c t M oga . The a ss e s s e e al s o o f fe r e d a dd i t i on a l i nc o me o f R s . 11, 3 1, 64 7/ - a n d Rs . 28, 60 , 1 46 / - o n a cc ou n t o f a mo un t r ec e i v a bl e f r o m M / s S a ma dh Bh ai & C o m pa n y, M o ga a nd M /s B a g ha R a m Ra j i n d e r P a ul re s p ec t i v el y. A c c or di ng t o t he A s s es s i ng o ff i c e r, t he re w a s a di ff e re nc e o f Rs . 1,94 , 8 33 / - in t h e a fo r es a id i n co me s ur r en de re d a nd t h e a c t ua l a m ou nt s u rre nd e r e d vi d e l et t e r d a t e d 1 . 9 . 2 01 6 . T he s a id a m o u n t w as al s o a dde d t o t he i n c o m e o f t he as s e s s ee . Th e A s s ess i ng o ffi c e r a dd ed a no th e r amo u nt o f R s . 2, 00 , 53 3/ - o n a cc o un t o f e xp e ns e s . A c co rd i n gl y, i n co me w a s a s s e s se d a t Rs . 2, 27 , 3 0, 656 /- . T he r e a ft e r, t h e Ld . P CI T in i t i a t ed p ro c e e di n gs 26 3 o f th e A c t . T he Ld. P C I T o bs e rv e d t ha t t h e a s s e s sme nt re c o r d r eve a le d t h a t t h e i nc o me o f Rs . 2, 2 5, 30, 12 3/ - ou t o f s u rr e n de re d i n c ome o f R s . 2, 52 , 30, 6 60 /- ha d b ee n t a x ed on no r m a l r a t e s , th ou gh , t he as s e s s ee ha d no t su b mi t t e d t h e c o m pl e t e de ta i ls o f u na cc ou n t e d / u n ex pl a i n e d s t oc k - i n- t r a d e an d r ec ei v a bl e s. N e i th e r t he d et a i l s o f pur ch as e s m a d e fr o m va r i o us pe rs on s n o r t h e de t a i l s o f s al e s w e re s ho w n d ur i n g t he a s s es s men t p ro c e e d i ngs . T he Ld . P C I T p a ss e d t he i mpu gne d or de r e x- pa r t e b y obs e r v i ng as un de r : - “1 8 . Th e r e i s p l e t h o r a o f d e c i s i o n s w h e r e i n t h e H o n'b l e C o u r t s h a v e h e l d t h a t w h e n t h e A O f a i l s t o m a k e e n qu i r i e s w h i c h s h o u l d h a v e b e e n d o n e i n t h e b a c k g r o u n d o f r el e v a n t m a t e r ia l r a i s i n g s u s p i c i o n , t h e o r d e r p a s s e d b y t h e A O i s l i a b l e t o b e s e t a s i d e u / s 2 6 3 o f th e A c t . T h e d e c is io n s r e l i e d f o r th i s p r o p o s i t i o n i s a s u n d e r : ITA Nos. 348 to 350--Chd-2021 Smt. Manju Jindal, Ludhiana 6 G e e Ve e E n t e r p r i s e s v . A d d l . C I T [ 1 9 7 5 ] 9 9 I TR 3 7 5 ( D e lh i ), A d d l . C I Tv . Mu k u r C o r p n . [ 1 9 7 8 ] 1 1 1 ITR 3 12 ( G u j . ), Ad d l . C I T v . K r i s h n a N a r a y a n N a i k [ 1 9 8 4 ] 1 5 0 I TR 5 1 3 / [ 1 9 8 3 ] 1 5 Ta x m a n 5 3 5 (B o m . ), C IT v . P r e c i s i o n F i n a n c e ( P . ) Lt d . [ 1 9 9 4 ] 2 0 8 I TR 4 6 5 / [ 1 9 95] 8 2 T a x m a n 3 1 (C a l . ), I T v . E m e r y S t o n e Mf g . C o . [ 1 9 9 5] 2 1 3 I T R 8 4 3 /8 3 T a x m a n 6 4 3 ( R a j . ), D u g g a l & C o . v . C I T [ 1 9 9 6] 22 0 I TR 4 5 6 / [ 1 9 9 4 ] 7 7 Ta x m a n 3 3 1 ( D e l. ). 1 9 . In v i e w o f th e a b o v e , th e im p u g n e d o r d e r i n t he c a s e o f t h e a s s e s s e e f o r A Y 2 0 1 7 - 1 8 i s h e l d e r r o n e ou s i n a s m u c h a s p r e ju d i c i a l t o t h e i n t e r e s t o f t h e r ev e n u e a s t h e c o r r e c t l a w h a s n o t b e e n a p p l i e d b y th e A O an d t h e r e q u i s i t e i n q u i r y a s m e n t i o n e d a b o v e h a v e n o t be e n c a r r i e d o u t b y t h e A O . I n v i e w o f th e a bo v e d i s c u s si o n , I a m o f t h e c o n s id e r e d v i e w th a t t h e i n c o m e o f R s . 2 , 5 2 , 3 0 , 6 6 0 / - b e i n g u n a c c o u n t e d / u n e x p l a i n e d s t o c k -i n - t r a d e a n d u n a c c o u n t e d / u n e x p l a i n e d r e c e iv a b l e s i s n ot t a x a b l e u n d e r t h e h e a d b u s i n e s s i n c o m e u n le s s t h e sa m e i s n o t d u l y c o r r o b o r a te d b y b i l l s / c h a ll a n s / t r a ns p o r t d e t a i ls / l a b o u r c h a r g e s /d e b i t / c r e d i t n o t e s / v ou c h e r s / r e c e i p t s , f u n d s b e i n g r e c e i v e d / t r a n s f e r r e d th r o ug h b a n k i n g c h a n n e l s , e t c . e v e n t h o u g h n o t r e c o r d e d i n b o o k s t i l l t h e d a t e o f s u r v e y . In t h e c as e i n h a n d , n o s u c h d e t a il s h a v e b e e n f o u n d a v a i l a b l e o n t h e r e c o rd w h i c h s u b s t a n t i a t e t h e c l a i m o f t h e a s s e s s e e t h a t th e s u r r e n d e r e d in c o m e o f R s . 2 , 5 2 , 3 0 , 6 6 0 / - b e i n g u n a c c o u n t e d / u n e x p l a i n e d s t o c k - i n - tr a d e a n d u n a c c o u n t e d / u n e x p l a i n e d r e c e i v a b l e s is b u s in e s s i n c o m e . A c c o r d i n g l y , I o r d e r t h a t t h e s u r r e n d e r e d i n c o m e o f R s . 2 , 5 2 , 3 0 , 6 6 0 / - b e i n g u n a c c o u n t e d / u n e x p l a i n e d s t o c k -i n -t r a d e a n d u n a c c o u n t e d / u n e x p l a i n e d r e c e i v a b le s , i f n o t f o u n d du ly c o r r o b o r a t e d b y b i l l s / c h a l l a n s / t r a n s p o r t d e t a il s / l a b o u r c h a r g e s / d e b i t / c r e d i t n o t e s / v o u c h e r s / r e c e i p t s , fu n d s b e i n g r e c e i v e d / tr a n s f e r r e d t h r o u g h b a n k i n g c h a n n e l s , e t c , a n d c o m p le t e d e t a i ls o f b u y e r s a n d s e l l e r s t h e n t h e s a m e h a s t o t a x e d u n d e r t h e h e a d o t h e r s o u r c e s a n d d ir e c t t h e A O t o a p p l y h i g h er t a x r a t e o f 6 0 % u / s 1 1 5 B BE o f t h e A c t a f t e r e x a m i n in g t h e e v i d e n c e s a n d th e m a t e r i a l s o n t h e r e c o r d , c o n d u c t in g i n q u i r i e s a n d v e r i f ic a t io n s a s d i r e c t e d a b o v e a f t e r a f f o r d i n g s u ff i c i e n t o p p o r t u n i t y o f b e in g h e a r d to t h e a s s e s s e e . ” 7. N ow th e a s s es s e e i s i n ap p e al . ITA Nos. 348 to 350--Chd-2021 Smt. Manju Jindal, Ludhiana 7 8. T he L d. C o uns e l fo r t he a s s es s e e, a t t h e v er y o ut s et , s t a t e d t h at n o op por t u n i t y o f be i n g h e ar d w a s p ro v i d ed by t h e L d. P CIT , t he r e for e, t he i mpu gne d or d e r p a s s e d is a ga in s t t h e pr i n ci pl e s o f n a t u r al j u s ti c e. H e dr ew o u r at t e nt i o n to w a r d s pa ra 3 o f t he i m p ug ne d or de r , w he re in , t h e L d. P CI T ha s s t a t e d t h at vi de s h ow c a u s e n ot i c e t h e a s se s s e e w as re q u es t ed t o a p pe a r pe rs on al l y o r t h ro u g h a ut ho r is ed r e p r e s ent a t i ve bu t no bo dy a p p e ar e d nei t h e r a ny s ub mi s s i ons w e re fu r ni she d. T he L d . Co u ns e l for t he a s s ess e e s ub mi t t e d th a t n o n ot ic e fo r h ea r i n g w as re c ei ve d b y t he a s s e ss e e , t he re fo r e, t he L d. P CI T wa s not j us t i fi e d i n de c id i n g th e c as e e x -p a r t e. 9. In h is r iv a l s u b m is s i ons , t he L d. CI T D R st r on gly s up p ort e d t he i mpu gne d o r d er p as s e d by t he L d . P CI T a n d s ub mi t t e d t h a t t he i mp u gn e d or d e r ha s be e n p a s s ed on me r i ts a ft e r c ons i de r i n g th e r e l e v a n t ma te ri a l a va il a b le o n r ec ord a nd s i nc e t h e o rd e r pa s s ed by th e A s s e s s in g o f fi c e r w as e rr on e o us a s w e l l a s p re j u di c i a l t o t he i nt e re st o f Re v e n ue , t he re fo re , th e L d. Ld. P CIT ri g ht l y s et as i de t h e as s es s m en t or d e r p a s se d by t h e A s s ess i ng o f fi c e r. 10 . We h a v e c ons i d e r e d t h e s ub m i ss i o n s o f b ot h t he p a r t i es a nd ha v e a ls o p e r us e d t he ma te r i a l a va il a b l e on r ec o rd . I n th e pr e s e nt c a s e i t i s an a d mi t te d f ac t t h a t th e a s s es s m en t w a s fr a me d b y t he A s s es s i ng o f fi c e r u/ s 1 4 3( 3 ) o f t h e A c t vi de or de r d a t ed 30. 12 . 2 01 8 . T h er e a ft e r, t he Ld . P CIT (C e n t ra l) L u d h ia na is s ue d a s h o w c a us e no t i c e u / s 2 6 3 o f t he A c t , ITA Nos. 348 to 350--Chd-2021 Smt. Manju Jindal, Ludhiana 8 w hi ch i s e vi de n t fr o m pa ge N o 3 ( p a r a 3 ) o f t he i mpu gn e d or de r, w hi ch re a ds as un de r : “3. In view of the above, the assessee was provided an opportunity of being heard, through a show-cause notice u/s 263 of the Act that why provisions of Section 115BBE of the Act are not invoked on the surrendered income embedded in the assessed income. Vide show-cause notice the assessee was requested to appear personally or through the Authorized Representative and make submission, if any. _ 1. 1. In response to the show cause notice, neither any submission was received nor was any request for adjournment received though it was also informed through show cause notice that in case of non- compliance by the aforesaid date, it shall be presumed that the assessee has nothing to say in the matter and appropriate action as per law will be taken on the basis of material available on records and on merits.” 11 . F ro m t he a b ov e s ai d p a r a, it w o u l d be c l e a r t h at t h e L d. P C IT no w h er e me nt io ne d t ha t t h e no t i c e fo r h ea ri ng w as ser ve d u p o n t h e a s s es s e e. It a ppe ar s th a t t h e i mp u g ne d o r d er ha d bee n pa s s e d ex -pa rt e w i th o ut pr ov i d i n g due a n d r e as on ab l e op p or t u n i t y o f b e i ng h e a rd t o t he a s s es s e e, w hi ch i s a ga in s t t h e p ri nc i pl es o f na tu ral j us ti c e. It i s w e l l s e tt l ed th a t n o b od y s hou ld be co nd e mn e d u n he a r d a s pe r t h e ma x i m “au di al t er am pa r te m”. We , th e r e fo r e , b y ke ep i n g in v ie w th e p r i n ci pl es o f n a t ur a l j us ti c e, dee m i t a pp ro p r i at e t o s e t as i de t hi s c as e b a c k t o t h e fi l e o f t he l d . P CI T to b e ad j u d i c a t e d a fre s h i n ac co r da n c e w i t h l a w a ft er p r o vi di ng du e a n d re a s on a b l e o pp o rt un i t y o f be i n g he ar d t o t h e a s s es s e e. 12 . In t h e r es ul t , th e a ppe a l o f t he as s e s see i s all ow ed f or s t a t i s t i c a l pu r pos e s . ITA Nos. 348 to 350--Chd-2021 Smt. Manju Jindal, Ludhiana 9 O rde r p ro no un c e d o n 19. 04 . 2 0 22 . Sd/- Sd/- (SUDHANSHU SRIVASTAVA) ( N. K. SAINI) Judicial Member Vice President Dated : 19. 04.2022 “आर.के.” आदेशक त+ल,पअ-े,षत/ Copy of the order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent 3. आयकरआय ु .त/ CIT 4. आयकरआय ु .त (अपील)/ The CIT(A) 5. ,वभागीय त न1ध, आयकरअपील$यआ1धकरण, च3डीगढ़/ DR, ITAT, CHANDIGARH 6. गाड फाईल/ Guard File आदेशान ु सार/ By order, सहायकपंजीकार/ Assistant Registrar