DCIT,Cir - 11(2),Kolkata, Kolkata V. M/s Phoenix Conveyor Belt India Pvt Ltd, Kolkata

ITA 59/KOL/2015

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 6039 (ITAT-KOLKATA)
• Duration Of Justice: 4 year(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-01-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2007-2008
• Appeal Filed On: 14-01-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SAURAV KUMAR
• Keywords: Revenue expenditure; Capital expenditure

Judgement Text

ITA NO. 59/KOL/2015 M/S PHOENIX CONVEYOR INDIA PVT. LTD. 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA C B ENCH, KOLKATA BEFORE : SHRI J.SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBE R I.T.A. NO. 59/KOL/2015 A.Y : 2007-08 DCIT, CIRCLE-11(2), KOLKATA P-7, CHOWRINGHEE SQUARE, KOLKATA-700069. AP PELLANT -VS- M/S PHOENIX CONVEYOR BELT INDIA PVT. LTD. IDEAL PLAZA, 4 TH FLOOR, 11/1, SARAT BOSE ROAD, KOLKATA-700020 PAN: AABCP 5595 P RESPONDENT APPEARANCES BY: FOR THE APPELLANT: SHRI SAURAV KUMAR, ADDL. C IT FOR THE RESPONDENT: SHRI J.P. KHAITAN, SR. ADVOCA TE SHRI P. JHUNJHNWAL A, ADVOCATE DATE OF HEARING : 07/01/ 2019 DATE OF PRONOUNCEMENT : 23/01/2019 SHRI. S.S.VISWANETHRA RAVI, JM: 1. THIS APPEAL BY THE REVENUE AGAINST THE ORDER DATED 17.10.2014 PASSED BY THE CIT(A)-XII, KOLKATA FOR ASSESSMENT YE AR 2007-08. ITA NO. 59/KOL/2015 M/S PHOENIX CONVEYOR INDIA PVT. LTD. 2 2. THE ONLY ISSUE IS TO BE DECIDED IS AS TO WHETHE R THE CIT(A) IS JUSTIFIED IN TREATING THE EXPENDITURE INCURRED FOR REPLACEMENT OF BANBURY MOTORS AND HOT PLATENS AS REVENUE EXPENDITU RE, IN THE FACTS AND CIRCUMSTANCES OF THE CASE. 3. HEARD BOTH THE PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. THE ASSESSEE IS A COMPANY AND IN THE BUSINE SS OF MANUFACTURING AND SALE OF RUBBER CONVEYOR BELTS AND TRADING OF FAN AND VEE BELTS. DURING THE ASSESSMENT YEAR UNDER CON SIDERATION THE ASSESSEE INCURRED AN EXPENDITURE OF RS. 1,87,13,630 /- ON PURCHASE OF BANBURY MOTORS AND VULCANIZATION HOT PLATENS OF RS. 98,81,462/- & 88,32,158/- RESPECTIVELY. IT WAS EXPLAINED BANBURY ROTORS WAS FILTED IN THE BANBURY MIXOR MACHINE AS A REPLACEMENT AND V ULCANIZATION HOT PLATENS IN ANOTHER MACHINE AS REPLACEMENT AND CONTE NDED THE SAID PURCHASES SHOULD BE TREATED UNDER THE HEAD CURRENT REPAIRS. THE ASSESSING OFFICER OBSERVED BY THIS REPLACEMENT T HE ASSESSEE HAS OBTAINED A DEFINITE ADVANTAGE TO ITS BUSINESS AND THE SAID ADVANTAGE IS CLEARLY OF ENDURING IN NATURE. THE ASSESSING OF FICER DENIED THE CLAIM OF DEDUCTION AND ADDED ABOVE SAID AMOUNT TO THE TO TAL INCOME BY TREATING AS CAPITAL EXPENDITURE AS AGAINST THE CLAI M OF REVENUE EXPENDITURE. 4. THE CIT(A) ACCEPTED THE SUBMISSIONS MADE ON B EHALF OF THE ASSESSEE THAT THE ABOVE SAID PARTS ARE NOT THE INDE PENDENTLY ITA NO. 59/KOL/2015 M/S PHOENIX CONVEYOR INDIA PVT. LTD. 3 FUNCTIONING PARTS AND WHICH ARE USED IN THE MACHINE AND AS SUCH CANNOT BE CONSIDERED AS NEW MACHINE. THE CIT(A) F URTHER HELD THERE IS NO CAPACITY EXPANSION AND BY REPLACING THESE PAR TS AND THE CAPACITY OF THE MACHINE IS RESTORED. FURTHER HE HELD THE ABO VE THE SAID TWO PARTS ARE INTEGRAL PART OF MACHINE USED FOR PRODUCT ION. THE RELEVANCE PORTION WHICH IS REPRODUCED HEREUNDER: I HAVE CAREFULLY CONSIDERED THE SUBMISSION PUT FORTH ON BEHALF OF THE APPELLANT ALONG WITH THE SUPPORTING DOCUMENTS/DETAILS FURNISHED & TH E JUDGEMENTS OF THE CASES RELIED UPON, PERUSED THE FACTS OF THE CASE INCLUDING THE O BSERVATION OF THE AO IN THE ASSESSMENT ORDER AND OTHER MATERIALS BROUGHT ON RECO RD. IT IS FOUND THAT THE APPELLANT HAS REPLACED BANBURY ROTORS AMOUNTING TO RS. 98,81,4 62/- WHICH WAS FITTED INTO BANBURY MIXER MACHINE AND HOT PLATENS AMOUNTING TO R S. 88,32,158/- WHICH WAS FITTED INTO OTHER MACHINE USED FOR VULCANIZING CONVEYOR BEL T. IT IS EXPLAINED THAT THESE MENTIONED PARTS ARE NOT THE INDEPENDENTLY FUNCTIONIN G PARTS ONLY WHICH ARE USED IN THE MACHINE BUT THESE MENTIONED PARTS ARE USED WITH OTHERS PARTS AND THUS IT CANNOT BE CONSIDERED TO BE NEW MACHINE AS SUCH. IT IS ALSO EXPLAINED THAT BY REPLACING SUCH PARTS, THE CAPACITY OF THE MACHINE IS RESTORED AND I T IS NOT THE CASE WHERE THERE IS CAPACITY EXPANSION DUE TO USE OF SUCH PARTS. WHEN T HERE IS NO CAPACITY EXPANSION, IT CANNOT BE SAID THAT THERE IS ENDURING BENEFIT WHICH IS CAPITAL IN NATURE. THESE TWO MENTIONED PARTS NAMELY BANBURY ROTORS AND HOT PLATEN S ORE INTEGRAL PART OF MACHINE USED FOR THE PRODUCTION. IT IS EXPLAINED THAT SUCH PARTS CANNOT FUNCTION INDEPENDENTLY. IT IS WELL SETTLED PRINCIPLE THAT WHEN AN INTEGRAL PART OF THE MACHINE IS REPLACED IT WOULD COME WITHIN THE CONNOTATION OF CURRENT REPAIR S. THE SAID PRINCIPLE HAS ALSO BEEN HELD IN SIMILAR CASE OF CIT VS MIDAS RUBBER (P.) LTD . [2013] (33 TAXMANN.COM 335 (COCHIN - TRIB.) BY HON'BLE ITAT COCHIN WHICH HAS A LSO BEEN UPHELD BY HON'BLE KERALA HIGH COURT. IT IS OBSERVED THAT THE HON'BLE ITA T D ECIDED THE ISSUE IN FAVOUR OF THE ASSESSEE FOLLOWING THE PRINCIPLES LAID DOWN IN THE JUDGEMENT OF THE APEX COURT IN THE CASE OF SARAVANA SPG.MILLS (P) LTD.(2007) 2931TR 20 1/163 TAXMAN 201. THE RELEVANT PORTION OF THE ORDER OF THE ITAT IS AS UNDER: '7. IN VIEW OF THE ABOVE OBSERVATIONS OF THE APEX C OURT IT IS OBVIOUS THAT WHEN AN INTEGRAL PART OF THE MACHINE IS REPLACED IT WOULD CO ME WITHIN THE CONNOTATION OF 'CURRENT REPAIRS'. THE APEX COURT HAS ALSO GIVEN TH E EXAMPLE OF REPLACING COMPRESSOR IN THE AIR-CONDITIONING MACHINE AND PICTURE TUBE IN THE TELEVISION SET. REPLACING COMPRESSOR IN THE AIR-CONDITION MACHINE AND PICTURE TUBE IN THE TELEVISION SET WOULD COME WITHIN THE CONNOTATION OF 'CURRENT REPAIRS' UND ER SECTION 31 (I) OF THE ACT. 8. IN THIS CASE ALSO CHAMBER ASSEMBLY IS ONE OF THE INTEGRAL PART OF THE INTERMIX MACHINE LIKE COMPRESSOR IN THE AIR-CONDITIONER OR PI CTURE TUBE IN THE TELEVISION SET. THEREFORE, REPLACING OF CHAMBER ASSEMBLY IN THE INTE RMIX CHAMBER IS ONLY FOR THE PURPOSE OF MAINTAINING THE INTERMIX CHAMBER IN A WORK ING CONDITION. THEREFORE, THE EXPENDITURE INCURRED BY THE TAXPAYER FOR REPLACING THE CHAMBER ASSEMBLY WOULD COME WITHIN THE MEANING OF 'CURRENT REPAIRS'. ' ITA NO. 59/KOL/2015 M/S PHOENIX CONVEYOR INDIA PVT. LTD. 4 IT IS ALSO SEEN THAT THE JURISDICTIONAL HIGH COURT IN THE CASE OF CIT VS. TEA ESTATE (P) LTD. [19921 198 ITR 535 (COL) HELD THAT WHERE A REP LACEMENT IS MADE OF A PHYSICALLY, COMMERCIALLY AND FUNCTIONALLY INSEPARABLE PART OF AN ENTIRE ASSET, THE EXPENSE INCURRED IN RELATION TO SUCH TRANSACTION MUST BE TREATED AS A N ADMISSIBLE REVENUE EXPENDITURE. IN LIGHT OF THE ABOVE DISCUSSION & FINDINGS, AFTER PERUSING THE FACTS OF THE CASE AND RESPECTFULLY FOLLOWING THE DECISION OF THE HON'BLE ITAT T COCHIN IN THE IDENTICAL CASE OF CIT VS. MIDAS RUBBER (P.) LTD.(SUPRA), RELIED UPON & WHICH HAS BEEN UPHELD BY THE HON'BLE KERALA HIGH COURT AND THE DECISION OF THE H ON'BLE CALCUTTA HIGH COURT (SUPRA), I AM OF THE CONSIDERED VIEW THAT EXPENDITURE FOR REP LACEMENT OF BANBURY MOTORS AMOUNTING TO RS. 98,81,462/- AND HOT PATENS AMOUNTIN G TO RS. 88,32,158/- BEING REPLACEMENT OF THE INTEGRAL PARTS OF THE MACHINE IS I N NATURE OF CURRENT REPAIRS AND IS ALLOWABLE AS REVENUE EXPENDITURE: THE A.O. IS THUS DIRECTED TO DELETE THE ADDITION MADE IN TOTAL AMOUNTING TO RS.1 ,87,13,630/- IN THE A SSESSMENT ORDER . THUS, THE SUB GROUND NOS. 2 (A), 2(B) & 2( C) OF APPEAL ARE ALLOW ED. SINCE, GROUND NOS. 2 (A) TO 2(C) OF THE APPEAL ARE ALLOWED, GROUND NO.2(D) OF THE AP PEAL IS NOT ADJUDICATED UPON. 5. BEFORE US, THE LD. AR DREW OUR ATTENTION TO THE PAGE NOS. 65 AND 66 AND SUBMITS THE ROTORS WERE PURCHASED ON ACCOUNT OF REPAIR OF BUNBURY CHAMBER WHICH IS A PART OF A MACHINE KNOWN AS BUNBURY MIXTURE USED IN THE MANUFACTURING PROCESS AND THERE WAS NO ADDITION OR EXPANSION OF THE PROFIT MAKING APPARATUS. THE LD . AR PLACED RELIANCE ON THE DECISION OF HONBLE SUPREME COURT IN THE CAS E OF SARAVANA SPG. MILLS (P) LTD. REPORTED IN [2007] 293 ITR 201 AND DECISION OF HONBLE HIGH COURT OF KERALA IN THE CASE OF MIDDAS RUBBER (P) LTD. REPORTED IN [2014] 43 TAXMANN.COM 112 (KER) AND ARGUED THAT IT IS AN ALLOWABLE DEDUCTION. FOR READY REFERENCE THE RELEVANT PORTIO N AT PAGES 65 AND 67 SUPPORTING THE SUBMISSION OF THE LD. AR IS REPRO DUCED HEREIN BELOW: B) SERIAL NO. II WITH REFERENCE TO THE SUBJECT QUERY WE WOULD REQUES T YOUR KINDSELF TO CONSIDER THE SUBMISSIONS MADE HEREINAFTER ON PERUSAL OF WHICH AND THE DOCUMENTS ENCLOSED HERETO IN ANNEXURE-II, YOUR KINDSELF WILL NO DOUBT APPRECI ATE THAT RESPECTIVE EXPENDITURES HAVE BEEN INCURRED BY THE ASSESSEE TOWARDS CURRENT REPAIRS AND IS ACCORDINGLY ALLOWABLE AS DEDUCTION WHILE COMPUTING ITS TOTAL IN COME FOR THE YEAR UNDER ASSESSMENT. I) FARREL LTD. (RS. 9,881,462.00) COPY OF THE BILL RAISED OF THE PARTY IS ENCLOSED IN ANNEXURE-II ITA NO. 59/KOL/2015 M/S PHOENIX CONVEYOR INDIA PVT. LTD. 5 YOUR KINDSELF WILL NOTE THAT THE PRESENT EXPENDITUR E INCURRED ON PURCHASE OF ROTORS IS ON ACCOUNT OF REPAIRING OF BANBURY CHAMBER WHICH IS A PART OF A MACHINE KNOWN AS BUNBARY MIXER USED IN THE MANUFACTURING PROCESS OF THE ASSESSEE. A BANBURY MIXER COMPRISES OF THE FOLLOWING COMPONENTS 1) BANBURY CHAMBER 2) RAM (FLOATING WEIGHT) 3) WING ROTORS ( 2 NOS) 4) MOTOR 5) GEAR BOX 6) CONTROL PANEL 7) HYDRAULIC LINES 8) OTHER ACCESSORIES. THE MACHINE IS USED FOR MIXING OF RUBBER COMPOUND IN A CLOSED CHAMBER BY THE SHEARING AND TEARING ACTION OF THE TWO WING ROTORS RUNNING IN OPPOSITE DIRECTION INSIDE THE BANBURY CHAMBER, IN A CONTROLLED SPEED. THE RAW RUBBER AND OTHER CHEMICALS ARE FED INTO THE BANBURY CHAMBER FROM WEIGH FEEDER. CARBO N BLACK AND OIL IS DRAWN AUTOMATICALLY FROM THE STORAGE BIN THROUGH A WEIGH FE EDER. ALL THE INGREDIENTS ARE INTIMATELY MIXED INSIDE THE BANBURY CHAMBER THROUGH T HE TEARING AND SHEARING OF RUBBER BY THE TWO ROTORS AND APPLICATION OF FLOATING WEIGHT ON THE MIX THROUGH TH E RAM. THE PROCESS BEING EXOTHERMIC, WATER IS PASSED THROUGH THE ROTOR TO CON TROL THE TEMPERATURE. AT THE END OF THE MIXING CYCLE, THE MIX IS DUMPED IN THE FORM OF A LUMP ON THE DUMP MILL BELOW. THE DUMP MILLS (TWO NOS) FURTHER MIXES THE COMPOUND A ND PASSES IT THROUGH A COOLING AND BATCHING MACHINE TO A STACKER. THE RUBBER SHEETS ARE THEN STACKED IN THE FORM OF CONTINUOUS SHEET FOR FURTHER PROCESSING. IT COMES IN TO FULL CONTACT OF THE INPUT MATERIALS OF RUBBER AND VARIOUS CHEMICALS. THE BANBUR Y CHAMBER IS USED FOR FIRST MIXING OF RAW RUBBER AND IT IS USED CONTINUOUSLY. HE NCE, THIS PART OF THE MACHINE BEING SUBJECT TO CONTINUOUS WEAR AND TEAR NEEDS REG ULAR REPAIRING AND MAINTENANCE TO KEEP THE BANBURY MIXER IN A RUNNING CONDITION. A PH OTOGRAPH OF THE MACHINE IS ENCLOSED FOR REFERENCE OF YOUR KINDSELF IN ANNEXURE - IIA. YOUR KINDSELF WILL THUS APPRECIATE THAT THE IMPUGNE D EXPENDITURE HAS BEEN INCURRED TOWARDS ROUTINE REPAIRS & MAINTENANCE AND WAS THERE NO ADDITION TO OR EXPANSION OF THE PROFIT- MAKING APPARATUS OF THE ASSESSEE. THE EX PENDITURE IS THEREFORE ALLOWABLE AS DEDUCTION WHILE COMPUTING THE TOTAL INCOME OF THE ASSESSEE FOR THE YEAR UNDER CONSIDERATION. II) HENKEL GMBH & CO KG ( RS. 8,832,158.00) COPY OF THE INVOICE IS ENCLOSED IN ANNEXURE - III. YOUR KINDSELF WILL NOTE THAT THE EXPENDITURE HAS BE EN INCURRED TOWARDS REPAIRS OF VULCANIZING PRESS. THIS MACHINE IS USED IN THE MANUFA CTURING PROCESS OF THE ASSESSEE FOR VULCANIZING THE CONVEYOR BELT THROUGH APPLICATI ON OF HYDRAULIC PRESSURE AND TEMPERATURE FOR A PARTICULAR PERIOD OF TIME TO CONVE RT IT FROM A SOFT PLASTIC MASS TO A HARD ELASTIC MASS. VULCANIZING PRESS CONSISTS OF THE UNDERNOTED COMPONENTS- 1) BOLSTER 2) STEEL PLATENS (TOP AND BOTTOM) 3) CYLINDERS 4) HYDRAULIC LINES 5) HYDRAULIC MOTORS 6) EQUALIZER 7) BASE FRAME ITA NO. 59/KOL/2015 M/S PHOENIX CONVEYOR INDIA PVT. LTD. 6 8) EDGE BARS 9) CONTROL PANEL 10) WATER LINES( HOT AND COLD) 11) STRETCHING AND CLAMPING UNIT 12) OTHER ACCESSORIES THE GREEN (UNVULCANIZED) CONVEYOR BELT IS DRAWN INT O THE PRESS WHICH CONSISTS OF TWO HOT PLATENS UP AND BOTTOM) FITTED TO THE BOLSTER OF THE PRESS. THE PLATENS ARE HEATED UP WITH HOT WATER. THE BOTTOM PLATEN WITH THE BELT ( ALONG WITH THE BOLSTER) IS SLOWLY MOVED UPWARDS AND PRESSED AGAINST THE TOP PLATEN THR OUGH HYDRAULIC MOTORS. THE BELT IS KEPT UNDER A SPECIFIED TEMPERATURE AND PRESSURE FOR A PREDETERMINED PERIOD OF TIME TO GET IT VULCANIZED. AT THE END OF THE CYCLE TIME, THE VULCANIZED BELT COMES OUT OF THE PRESS AND THE NEXT CHARGE IS PRESSED. THE PLATES WE AR OUT IN COURSE OF TIME DUE TO PROLONGED USE AS IT COMES INTO CONTACT WITH RUBBER C OMPOUND AND CHEMICALS. HENCE, THE HOT PLATENS ARE REQUIRED TO BE REPAIRED REGULAR LY AS OTHERWISE THE ASSESSEE WOULD NOT BE ABLE TO MANUFACTURE ITS PRODUCTS NAMELY, CONVE YOR BELTS. THE PRESENT EXPENDITURE IS TOWARDS PROCUREMENT OF THE SAID HOT P LATENS/ PLATES. A PHOTOGRAPH OF THE PLATENS IS ENCLOSED FOR REFERENCE OF YOUR KINDS ELF IN ANNEXURE - IIIA. YOUR KINDSELF WILL THUS APPRECIATE THAT THE IMPUGNE D EXPENDITURE HAS BEEN INCURRED TOWARDS ROUTINE REPAIRS & MAINTENANCE AND WAS THERE NO ADDITION TO OR EXPANSION OF THE PROFIT- MAKING APPARATUS OF THE ASSESSEE. THE EX PENDITURE IS THEREFORE ALLOWABLE AS DEDUCTION WHILE COMPUTING THE TOTAL INCOME OF THE ASSESSEE FOR THE YEAR UNDER CONSIDERATION. 6. ON PERUSAL OF THE DECISION OF HONBLE KERALA HI GH COURT IN THE CASE OF MIDDAS RUBBER PVT. LTD . WHICH AROSE FROM THE ORDER OF COCHIN BENCHES, ITAT WHEREIN THE CO-ORDINATE BENCH HELD IN ITS ORDER AT PARA NO. 5 THAT THE ROTORS INSIDE MIXING CHAMBER OF INTE RNAL MIXER ROTATE IN OPPOSITE DIRECTION AND MIX THE INGREDIENTS INTO RU BBER COMPOUND AND HELD THE CHAMBER ASSEMBLY CANNOT PERFORM ANY INDEPE NDENT AND SEPARATE FUNCTION. FURTHER REPLACING THE CHAMBER AS SEMBLY IN THE INTERMIX CHAMBER IS ONLY FOR THE PURPOSE OF MAINTAI NING THE INTERMIX CHAMBER IN A WORKING CONDITION AND THE SAID EXPENDI TURE INCURRED FOR REPLACING THE CHAMBER WOULD COME WITHIN THE MEANING OF CURRENT REPAIRS. THE VIEW RENDERED BY COCHIN BENCHES, ITAT WAS AFFIRMED BY THE HONBLE HIGH COURT OF KERALA BY ITS ORDER DATED 06.10.2013. IT IS NOTED THAT COCHIN BENCHES, ITAT CAME TO SUCH CONCLU SION BY PLACING ITA NO. 59/KOL/2015 M/S PHOENIX CONVEYOR INDIA PVT. LTD. 7 RELIANCE ON THE DECISION OF HONBLE SUPREME COURT I N THE CASE OF SARAVANA SPINNING MILLS PVT. LTD. SUPRA . IN THE PRESENT CASE, WE FIND THAT THE CIT(A) DELETED THE ADDITION MADE BY THE ASSESSING OFFICER BY HOLDING THAT THE EXPENDITURE INCURRED FOR PURCHASE OF BANBURY ROTORS AND HOT PLATENS ARE OF REVENUE EXPENDITURE BY PLACI NG RELIANCE IN THE CASE OF MIDDAS RUBBER PVT. LTD . AND THE DECISION OF HONBLE SUPREME COURT IN THE CASE OF SARAVANA SPINNING MILLS PVT. LTD. SUPRA . WE HOLD THAT EXPENDITURE INCURRED BY THE ASSESSEE FOR PURCH ASE OF BANBURY ROTORS AND HOT PLATENS IS IN THE NATURE OF REVENUE EXPENDITURE ENTITLED FOR CLAIMING DEDUCTION. THEREFORE, WE FIND NO INFI RMITY IN THE ORDER OF CIT(A) AND SOLE GROUND RAISED BY THE REVENUE IS DIS MISSED. 6. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 23-01-2019. SD/- SD/- J. SUDHAKAR REDDY S.S. VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER DATE: 23-01-2019 SB,SR. PS COPIES TO : (1) APPELLANT/DEPARTMENT: DCIT, CIRCLE-11(2), KOLKATA (2) RESPONDENT/ASSESSEE: M/S PHOENIX CONVEYOR INDIA PVT. LTD. (3)COMMISSIONER OF INCOME-TAX (APPEALS) ITA NO. 59/KOL/2015 M/S PHOENIX CONVEYOR INDIA PVT. LTD. 8 (4) COMMISSIONER OF INCOME TAX, KOLKATA (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA