SHRI NATTHI SINGH, ALWAR V. INCOME TAX OFFICER, WARD-2-1, ALWAR

ITA 814/JPR/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 2578 (ITAT-JAIPUR)
• Duration Of Justice: 4 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-11-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 13-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJENDRA JHA J CIT DHK
• Keywords: Business income
• Section: 44AD; 143(3); 148; 139

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S, JAIPUR JH FOT; IKY JKWO] U;KF;D LNL; ,OA JH FOE FLAG ;K NO ] YS[KK LNL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM AND SHRI VIKRAM SING H YADAV, AM VK;DJ VIHY LA-@ ITA NO. 451, 814 & 815/JP/2018 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2008-09. SHRI NATTHI SINGH, 17, OMKAR COLONY, NEAR NEB, ALWAR. CUKE VS. THE INCOME TAX OFFICER, WARD 2(1), ALWAR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN NO. ATMPS 2720 C VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI P.C. PARWAL (CA) JKTLO DH VKSJ LS@ REVENUE BY : SHRI RAJENDRA JHA (JCIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 05.11.2018. ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 06/11/2018. VKNS'K@ ORDER PER VIJAY PAL RAO, JM : THESE THREE APPEALS BY THE ASSESSEE ARE DIRECTED AG AINST THREE SEPARATE ORDERS OF LD. CIT (A) ARISING FROM THE ASSESSMENT O RDER PASSED UNDER SECTION 143(3) READ WITH SECTION 147, PENALTY ORDERS PASSED UNDER SECTION 271A AND 271B OF THE IT ACT RESPECTIVELY FOR THE ASSESSMENT YEAR 2008-09. FIRST, WE TAKE UP THE QUANTUM APPEAL IN ITA NO. 451/JP/2018 WHEREIN THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS :- 1. THE LEARNED A.O. HAS AND CIT (APPEAL) HAS ERRE D IN LAW AND CIRCUMSTANCE OF THE CASE IN MAKING AND SUSTAINING T HE TRADING ADDITION OF RS. 426331/- BY SAYING THAT ASSESSEE HA S FAILED TO PRODUCE THE RECONCILIATION OF RECEIPTS FROM HG INFR A ENGG. LTD WHEREAS ASSESSEE HAS FILED HIS RETURN OF INCOME U/S 44AE OF THE INCOME TAX ACT AND HE IS NOT REQUIRED TO MAINTAIN B OOKS OF ACCOUNTS AS PER PROVISIONS OF SECTION 44AE OF THE I NCOME TAX ACT, 1961. 2 ITA NOS. 451, 814 & 815/JP/2018 SHRI NATTHI SINGH, ALWAR. 2. THE LEARNED A.O. HAS AND CIT (APPEAL) HAS ERRED IN LAW AND CIRCUMSTANCE OF THE CASE IN MAKING AND SUSTAINING T HE TRADING ADDITION BY INVOKING THE PROVISION OF SECTION 145(3 ) OF THE INCOME TAX ACT, 1961 AND BY APPLYING THE ESTIMATE N ET PROFIT RATE 8% WHICH IS PURELY GUESS WORK AND SIMPLY ON TH E BASIS OF ASSUMPTION AND PRESUMPTION. 3. THE LEARNED A.O. HAS AND CIT (APPEAL) HAS ERRED IN LAW AND CIRCUMSTANCE OF THE CASE IN MAKING AND SUSTAINING T HE TRADING ADDITION OF RS. 523020.00 UNDER THE HEAD OF INCOME FROM OTHER SOURCES AND NOT APPRECIATING THE FACTS OF THE CASE THAT WHERE TRADING ADDITION HAS BEEN MADE NO ADDITION CAN BE M ADE FOR CREDIT IN BANK ACCOUNTS WHICH IS PERTAINING TO BUSI NESS OF THE ASSESSEE AND NOT ACCEPTING THE TELESCOPE THEORY. 4. THAT THE APPELLANT RESERVE HIS RIGHT TO ADD OR A LTER ANY GROUND OF APPEAL AT & BEFORE THE HEARING OF THE APPEAL. 2. THE ASSESSEE IS A RETIRED GOVERNMENT SERVANT AND ALSO ENGAGED IN THE BUSINESS OF PLYING AND HIRING OF TRUCKS. THE ASSES SEE DID NOT FILE ANY RETURN OF INCOME AS PER THE PROVISIONS OF SECTION 139 OF THE IT ACT, HOWEVER, THE AO ISSUED NOTICE UNDER SECTION 148 ON 31 ST MARCH, 2015. IN RESPONSE TO THE NOTICE, THE ASSESSEE FILED RETURN OF INCOME ON 29 TH APRIL, 2015 DECLARING INCOME OF RS. 1,14,358/- COMPRISING OF SALARY OF RS. 51,358/- AND INCOME FROM BUSINESS OF TRUCK OPERATION OF RS. 63,000/-. IN THE ASSESSMENT PROCE EDINGS, THE AO NOTED THAT AS PER 26AS, THE ASSESSEE RECEIVED A SUM OF RS. 61,16,640/ - FROM M/S. HG INFRA ENGINEERING PVT. LTD. WHEREAS THE ASSESSEE HAS CLAI MED FREIGHT INCOME AT RS. 63,000/- UNDER SECTION 44AE OF THE IT ACT WHICH IS NOT ACCEPTABLE FOR THE REASON THAT THE ASSESSEE DID NOT PRODUCE THE DETAILS OF IN COME AND OTHER DETAILS INCLUDING BOOKS OF ACCOUNT FOR VERIFICATION. THE AO ACCORDIN GLY APPLIED NET PROFIT RATE AT 8% ON THE TOTAL RECEIPTS AND COMPUTED THE BUSINESS INC OME AT RS. 4,89,331/-. THE AO HAS ALSO MADE AN ADDITION OF RS. 5,23,020/- ON ACCO UNT OF DEPOSITS IN THE BANK 3 ITA NOS. 451, 814 & 815/JP/2018 SHRI NATTHI SINGH, ALWAR. ACCOUNT. THE ASSESSEE CHALLENGED THE ACTION OF THE AO BEFORE THE LD. CIT (A) AND CONTENDED THAT WHEN THE ASSESSEE HAS OFFERED THE IN COME UNDER SECTION 44AE, THEN THE BOOKS ARE NOT REQUIRED TO BE PRODUCED AS THE AS SESSEE IS NOT MAINTAINING REGULAR BOOKS OF ACCOUNT. FURTHER, THE ASSESSEE OWNS ONLY THREE DUMPERS/TRUCKS DETAILS OF WHICH WERE PRODUCED BEFORE THE AO INCLUDING THE REG ISTRATION NUMBERS AND REGISTRATION CERTIFICATES. THESE THREE VEHICLES WE RE DEPLOYED BY THE ASSESSEE WITH M/S. HG INFRA ENGINEERING PVT. LTD. AND, THEREFORE, THE RECEIPTS FROM THE BUSINESS OF PLYING TRUCKS/DUMPERS ON HIRE WERE RECEIVED FROM M/ S. HG INFRA ENGINEERING PVT. LTD. THE ASSESSEE CONTENDED THAT ONCE THE ASSESSEE HAS OFFERED THE INCOME AS PER THE PROVISIONS OF SECTION 44AE, THEN NO FURTHER ADD ITION IS JUSTIFIED. THE LD. CIT (A) DID NOT ACCEPT THE CONTENTION OF THE ASSESSEE AND C ONFIRMED THE ADDITION MADE BY THE AO. 3. BEFORE US, THE LD. A/R OF THE ASSESSEE HAS SUBMI TTED THAT THE ASSESSEE PRODUCED ALL THE DETAILS BEFORE THE AUTHORITIES BEL OW REGARDING PURCHASE OF THREE TRUCKS/DUMPERS BY THE ASSESSEE AFTER TAKING LOANS F ROM THE FINANCIAL INSTITUTIONS. THESE TRUCKS WERE DEPLOYED BY THE ASSESSEE WITH M/S . HG INFRA ENGINEERING PVT. LTD. WHICH IS ENGAGED IN CONSTRUCTION OF ROADS, HIG HWAY NO. 76. THEREFORE, THE RECEIPTS SHOWN IN THE 26AS ARE THE AMOUNT PAID BY M /S. HG INFRA ENGINEERING PVT. LTD. ON WHICH THE ASSESSEE OFFERED THE INCOME AS PE R THE PRESUMPTIVE TAX PROVISIONS UNDER SECTION 44AE @ RS. 3500/- PER TRUCK PER MONTH . THE LD. A/R HAS REFERRED TO THE PROVISIONS OF SECTION 44AE AND SUBMITTED THAT I N CASE OF ASSESSEE ENGAGED IN THE BUSINESS OF PLYING/HIRING OR LEASING GOODS CARR IER AND NOT MORE THAN 10 GOODS CARRIAGE ARE OWNED BY THE ASSESSEE, THEN THE PROFIT S AND GAINS OF BUSINESS SHALL BE 4 ITA NOS. 451, 814 & 815/JP/2018 SHRI NATTHI SINGH, ALWAR. AN AMOUNT EQUIVALENT TO RS. 3500/- PER MONTH OR PAR T OF THE MONTH PER VEHICLE. HENCE, THE LD. A/R HAS CONTENDED THAT ONCE THE INCO ME EARNED BY THE ASSESSEE FROM PLYING OF TRUCKS WHICH ARE THREE IN NUMBERS, THE PR OVISIONS OF SECTION 44AE ARE APPLICABLE AND CONSEQUENTLY THE INCOME OFFERED BY T HE ASSESSEE IS AS PER THE PROVISIONS OF INCOME TAX ACT. 3.1. AS REGARDS THE ADDITION MADE ON ACCOUNT OF DEP OSITS IN THE BANK ACCOUNT, WHEN THE ASSESSEES RECEIPTS FROM PLYING OF TRUCKS AS WELL AS PENSION INCOME IS MANY TIMES MORE THAN THE AMOUNT DEPOSITED IN THE BA NK ACCOUNT, THEN THE SAID RECEIPTS ITSELF EXPLAINED THE SOURCE OF DEPOSITS MA DE IN THE BANK AND NO SEPARATE ADDITION IS CALLED FOR. 4. ON THE OTHER HAND, THE LD. D/R HAS SUBMITTED THA T THE ASSESSEE DID NOT FILE THE RETURN OF INCOME UNDER SECTION 139 OF THE ACT A ND THE INCOME UNDER SECTION 44AE WAS OFFERED BY THE ASSESSEE IN RESPONSE TO THE NOTICE UNDER SECTION 148 OF THE ACT. THE ASSESSEE IS NOT PERMITTED TO TAKE THE BEN EFIT OF SECTION 44AE WHEN NO RETURN OF INCOME WAS FILED UNDER SECTION 139 OF THE ACT. IT IS A CASE OF REOPENING OF THE ASSESSMENT AND, THEREFORE, THE ASSESSEE CANNOT TAKE THE ADVANTAGE OF THE PRESUMPTIVE TAX BUT THE INCOME OF THE ASSESSEE HAS TO BE ASSESSED AS PER THE INCOME FOUND ESCAPED ASSESSMENT. THE LD. D/R HAS F URTHER CONTENDED THAT THE AO HAS CLEARLY STATED IN THE ORDER THAT THE ASSESSEE H AS FAILED TO GIVE THE DETAILS OF TRUCK REGISTRATION CERTIFICATE, ACCOUNT STATEMENT AND BOO KS OF ACCOUNT. THEREFORE, IN THE ABSENCE OF THE DETAILS OF THE TRUCKS FILED BY THE A SSESSEE, THE PROVISIONS OF SECTION 44AE CANNOT BE INVOKED. HE HAS RELIED UPON THE ORD ERS OF THE AUTHORITIES BELOW AND SUBMITTED THAT THE AO HAS ESTIMATED THE INCOME OF T HE ASSESSEE @ 8% NET PROFIT ON 5 ITA NOS. 451, 814 & 815/JP/2018 SHRI NATTHI SINGH, ALWAR. THE GROSS BUSINESS RECEIPTS WHICH IS REASONABLE. A S REGARDS THE DEPOSITS MADE IN THE BANK ACCOUNT, THE ASSESSEE HAS NOT FURNISHED AN Y EVIDENCE IN SUPPORT OF THE CLAIM THAT THE DEPOSITS ARE MADE OUT OF THE RECEIPT S FROM M/S. HG INFRA ENGINEERING PVT. LTD. THEREFORE, IN THE ABSENCE OF EXPLANATION AND SOURCE OF DEPOSITS MADE IN THE BANK ACCOUNT, THE AO HAS MADE THE ADDITION OF T HE SAID AMOUNT OF RS. 5,23,020/-. HE HAS SUPPORTED THE ORDERS OF THE AUT HORITIES BELOW. 5. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AS WELL AS THE RELEVANT MATERIAL ON RECORD. AS REGARDS THE ADDITION MADE BY THE AO ON ACCOUNT OF BUSINESS INCOME BY APPLYING NET PROFIT AT 8% ON THE GROSS RECEIPTS, WE FIND THAT THE AO HAS ACCEPTED THE FACT THAT THE FREIGHT RECEIPTS OF RS. 61,16,640 /- AS SHOWN IN THE 26AS WAS RECEIVED FROM M/S. HG INFRA ENGINEERING PVT. LTD. ONCE THE RECEIPTS IN QUESTION IS ON ACCOUNT OF PLYING OF TRUCKS ON HIRE AND IF THE N UMBER OF TRUCKS OWNED BY THE ASSESSEE ARE LESS THAN 10, THEN THE ASSESSEE IS FRE E TO OFFER THE INCOME ON PRESUMPTIVE BASIS UNDER SECTION 44AE OF THE ACT. T HERE IS NO DISPUTE THAT AT THE RELEVANT POINT OF TIME, SECTION 44AE ENVISAGED THE DEEMING PROVISION FOR COMPUTATION OF PROFITS AND GAINS OF BUSINESS OF PLY ING, HIRING OR LEASING OF GOODS CARRIER @ RS. 3500/- PER HEAVY VEHICLE PER MONTH OR PART OF THE MONTH. THE ASSESSEE HAS GIVEN THE DETAILS OF TRUCKS OWNED BY T HE ASSESSEE AS UNDER :- VEHICLE NO. DATE AMOUNT OF INVOICE (IN RS.) FINANCED BY PB NO. RJ05GA 2886 20.08.2007 17,57,948/ - KOTAK MAHINDRA BANK LTD. 13 - 16 RJ05GA 2946 08.09.2007 17,55,755/ - ORIX AUTO INFRASTRUCTURE SERVICE LTD. 17 - 20 RJ05GA 2941 08.09.2007 17,55,755/ - ORIX AUTO INFRASTRUCTURE SERVICE LTD. 21 - 24 6 ITA NOS. 451, 814 & 815/JP/2018 SHRI NATTHI SINGH, ALWAR. THUS IT IS CLEAR THAT THE ASSESSEE PURCHASED THREE TRUCKS IN THE MONTHS OF AUGUST AND SEPTEMBER, 2007 WHICH WERE FINANCED BY THE FINA NCIAL INSTITUTIONS AS PER THE DETAILS GIVEN ABOVE. WE NOTE THAT THE ASSESSEE HAS PRODUCED THESE DETAILS IN THE PAPER BOOK FILED BEFORE US AND AS PER THE CERTIFICA TE ALL THESE DOCUMENTS WERE PRODUCED BEFORE THE AO. ONCE THE DOCUMENTS OF PURC HASE, FINANCE, INSURANCE ETC. WERE PRODUCED BY THE ASSESSEE BEFORE THE AO ALONG W ITH THE REGISTRATION CERTIFICATES OF THESE TRUCKS AND THE AO HAS NOT PRODUCED ANY MAT ERIAL OR GIVEN ANY FINDING THAT THE ASSESSEE IS OWNING MORE THAN THREE TRUCKS, THEN THE CASE OF THE ASSESSEE CLEARLY FALLS WITHIN THE AMBIT OF SECTION 44AE OF THE ACT. THE ASSESSEE IS NOT MAINTAINING ANY REGULAR BOOKS OF ACCOUNT AND SECTION 44AE CLEAR LY PERMITS THE DECLARATION OF THE INCOME ON PRESUMPTIVE BASIS AS PER THE RATE PRESCRI BED UNDER THE SAID PROVISION. THE AO HAS ALSO ESTIMATED THE INCOME OF THE ASSESSE E BY APPLYING NET PROFIT @ 8% ON THE GROSS RECEIPTS. WE FURTHER NOTE THAT THE AO HAS NOT GIVEN ANY BASIS OF ADOPTING THE NET PROFIT OF 8% AND, THEREFORE, IT IS APPARENT THAT THE NET PROFIT AT 8% AS ADOPTED AS PER THE PROVISIONS OF SECTION 44AD OF THE ACT WHICH IS ALSO PART OF THE PROVISION OF COMPUTING THE INCOME ON PRESUMPTIVE BA SIS. HENCE IN THE FACTS AND CIRCUMSTANCES OF THE CASE, WHEN THE ASSESSEE FULFIL LS THE CONDITIONS AS PRESCRIBED UNDER SECTION 44AE, THEN THE INCOME COMPUTED BY THE ASSESSEE ON THE BASIS OF SAID PROVISION CANNOT BE DISTURBED BY APPLYING THE OTHER BASIS WHICH IS NOT APPLICABLE IN THE CASE OF THE ASSESSEE. HENCE, WE DELETE THE ADD ITION MADE BY THE AO IN RESPECT OF THE INCOME FROM BUSINESS OF PLYING THE TRUCKS WH ICH WERE DEPLOYED WITH M/S. HG INFRA ENGINEERING PVT. LTD. 7 ITA NOS. 451, 814 & 815/JP/2018 SHRI NATTHI SINGH, ALWAR. 6. AS REGARDS THE ADDITION MADE BY THE AO OF RS. 5, 23,020/- ON ACCOUNT OF DEPOSITS MADE IN THE BANK ACCOUNT OF THE ASSESSEE, WE NOTE THAT THE GROSS RECEIPTS OF THE ASSESSEE FROM THE BUSINESS OF PLYING THE TRU CKS DEPLOYED WITH M/S. HG INFRA ENGINEERING PVT. LTD. IS RS. 61,16,640/- AND THERE IS ALSO PENSION INCOME OF THE ASSESSEE WHICH IS MORE THAN SUFFICIENT TO EXPLAIN T HE SOURCE OF DEPOSITS OF RS. 5,23,020/- IN THE BANK ACCOUNT. FROM THE DETAILS O F BANK ACCOUNT IT IS EVIDENT THAT THERE ARE CERTAIN CASH DEPOSITS AND CERTAIN DEPOSIT S BY CLEARING CHEQUES AND, THEREFORE, ONCE THE GROSS RECEIPTS OF THE ASSESSEE IS MORE THAN RS. 61 LACS, THEN THE SAID GROSS RECEIPT ITSELF IS A SOURCE FOR DEPOSITIN G THE AMOUNT IN THE BANK ACCOUNT OF THE ASSESSEE. ACCORDINGLY, IN VIEW OF THE FACTS AN D CIRCUMSTANCES OF THE CASE, WE DO NOT FIND ANY JUSTIFICATION IN MAKING THE ADDITION O N ACCOUNT OF THE DEPOSITS IN THE BANK ACCOUNT OF RS. 5,23,020/- WHEN THE GROSS RECEI PTS OF THE ASSESSEE WAS FOUND TO BE MORE THAN RS. 61 LACS. HENCE THE ADDITION IS DELETED. ITA NOS. 814 & 815/JP/2018 : 7. IN THE APPEALS AGAINST THE PENALTY UNDER SECTION 271A AND 271B, THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS : ITA NO. 814/JP/2018 : 1. THE LD. CIT (A) HAS ERRED ON FACTS AND IN LAW I N CONFIRMING THE LEVY OF PENALTY OF RS. 25,000/- U/S 271A OF THE IT ACT, 196 1. 2. THE ASSESSEE CRAVES TO AMEND, ALTER AND MODIFY A NY OF THE GROUNDS OF APPEAL. 3. THE APPROPRIATE COST BE AWARDED TO THE ASSESSEE . 8 ITA NOS. 451, 814 & 815/JP/2018 SHRI NATTHI SINGH, ALWAR. ITA NO. 815/JP/2018 : 1. THE LD. CIT (A) HAS ERRED ON FACTS AND IN LAW I N CONFIRMING THE LEVY OF PENALTY OF RS. 30,583/- U/S 271B OF THE IT ACT, 196 1. 2. THE ASSESSEE CRAVES TO AMEND, ALTER AND MODIFY A NY OF LTHE GROUNDS OF APPEAL. 3. THE APPROPRIATE COST BE AWARDED TO THE ASSESSEE . 8. WE HAVE HEARD THE LD. A/R AS WELL AS THE LD. D/R AND CONSIDERED THE RELEVANT MATERIAL ON RECORD. IN THE QUANTUM, WE HAVE ACCEPT ED THE COMPUTATION OF INCOME OF THE ASSESSEE AS PER PROVISIONS OF SECTION 44AE, THEREFORE, AS PER SUB-SECTION (5) OF SECTION 44AE, THE REQUIREMENT OF MAINTAINING THE REGULAR BOOKS OF ACCOUNT AND GETTING THE SAME AUDITED UNDER SECTION 44AA AND 44A B IS DISPENSED WITH. FOR SAKE OF READY REFERENCE, WE QUOTE SECTION 44AE(5) AS UND ER :- (5) THE PROVISIONS OF SECTIONS 44AA AND 44AB SHALL NOT APPLY IN SO FAR AS THEY RELATE TO THE BUSINESS REFERRED TO IN SUB-SECTION ( 1) AND IN COMPUTING THE MONETARY LIMITS UNDER THOSE SECTIONS, THE GROSS REC EIPTS OR, AS THE CASE MAY BE, THE INCOME FROM THE SAID BUSINESS SHALL BE EXCL UDED. THUS IT IS CLEAR THAT WHEN THE INCOME IS COMPUTED U NDER THE PRESUMPTIVE PROVISIONS OF SECTION 44AE, THEN THE PROVISIONS OF SECTION 44A A AND 44AB SHALL NOT APPLY IN SO FAR AS THEY RELATE TO THE BUSINESS OF PLYING, HIRIN G OR LEASING OF GOODS CARRIER. ACCORDINGLY, ONCE THE ASSESSEES INCOME IS ACCEPTED UNDER SECTION 44AE, THEN THE PROVISIONS OF SECTION 44AA AND 44AB ARE NOT APPLICA BLE AND CONSEQUENTLY THERE CAN 9 ITA NOS. 451, 814 & 815/JP/2018 SHRI NATTHI SINGH, ALWAR. BE NO DEFAULT ON THE PART OF THE ASSESSEE FOR MAINT AINING THE REGULAR BOOKS OF ACCOUNT AS WELL AS GETTING THE SAME AUDITED. ACCOR DINGLY, THE PENALTIES LEVIED UNDER SECTIONS 271A AND 271B ARE DELETED. 9. IN THE RESULT, APPEALS OF THE ASSESSEE ARE ALLOW ED. ORDER IS PRONOUNCED IN THE OPEN COURT ON 06/11/201 8. SD/- SD/- ( FOE FLAG ;KNO ) ( FOT; IKY JKWO (VIKRAM SINGH YADAV ) (VIJAY PAL RAO) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER JAIPUR DATED:- 06/11/2018. DAS/ VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT- SHRI NATTHI SINGH, ALWAR. 2. THE RESPONDENT THE ITO, WARD 2(1), ALWAR. 3. THE CIT(A). 4. THE CIT, 5. THE DR, ITAT, JAIPUR 6. GUARD FILE (ITA NO. 451, 814 & 815/JP/2018) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR 10 ITA NOS. 451, 814 & 815/JP/2018 SHRI NATTHI SINGH, ALWAR.