M/s. B.S. Engineering Enterprise, Kolkata V. DCIT, Circle - 50, Kolkata, Kolkata

ITA 97/KOL/2012

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 4659 (ITAT-KOLKATA)
• Duration Of Justice: 4 year(s) 5 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-06-2016
• Appeal Filed By: Assessee
• Bench Allotted: B
• Next Hearing Date: 02-05-2016
• Assessment Year: 2007-2008
• Appeal Filed On: 17-01-2012
• Court: TRIBUNAL
• Assessee Lawyers: MALOY DHAR
• Keywords: Additional evidence; Non-deduction of tax; Commercial expediency

Judgement Text

I.T.A. NO. 97/KOL./2012 ASSESSMENT YEAR: 2007-2008 PAGE 1 OF 7 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA B BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER I.T.A. NO. 97/KOL/ 2012 ASSESSMENT YEAR: 2007-2008 M/S. B.S. ENGINEERING ENTERPRISE,.................. ...................APPELLANT 17/10E, MALL ROAD, DUM DUM, KOLKATA-700 080 [PAN : AAGFB 1853 N] -VS.- DEPUTY COMMISSIONER OF INCOME TAX,................. ...........RESPONDENT CIRCLE-50, KOLKATA, MANICKTOLA CIVIC CENTRE, UTTARAPAN COMPLEX, DS-II, KOLKATA-700 054 APPEARANCES BY: SHRI MALOY DHAR, ADVOCATE, FOR THE ASSESSEE SHRI RAJAT KUMAR KUREEL, JCIT, SR. D.R., FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : MAY 02, 2016 DATE OF PRONOUNCING THE ORDER : JUNE 17, 2016 O R D E R PER SHRI P.M. JAGTAP :- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-XXXII, KOLKATA DATED 21.10.2011 FOR THE ASSESSMENT YEAR 2007-08. THE COMMON ISSUE R AISED IN GROUNDS NO. 1 & 2 RELATES TO THE ADDITION OF RS.8,95,000/- MADE BY THE ASSESSING OFFICER AND CONFIRMED BY THE LD. CIT(APPEALS) BY WA Y OF DISALLOWANCE UNDER SECTION 40(A)(IA). 2. THE ASSESSEE IN THE PRESENT CASE IS A PARTNERSHI P FIRM, WHICH IS ENGAGED IN THE BUSINESS OF MANUFACTURING OF CONVEYO R BELT AND OTHER MOULDED ITEMS. THE RETURN OF INCOME FOR THE YEAR UN DER CONSIDERATION WAS FILED BY IT ON 05.11.2007 DECLARING TOTAL INCOM E OF RS.7,49,120/-. DURING THE COURSE OF ASSESSMENT PROCEEDINGS, IT WAS NOTICED BY THE I.T.A. NO. 97/KOL./2012 ASSESSMENT YEAR: 2007-2008 PAGE 2 OF 7 ASSESSING OFFICER ON PERUSAL OF THE ACCOUNTS OF THE ASSESSEE THAT AN EXPENDITURE OF RS.8,95,000/- IS CLAIMED TO BE INCUR RED ON COMMISSION. HE ALSO NOTED THAT THE SAID EXPENDITURE TO THE EXTENT OF RS.4,00,000/- WAS ACTUALLY PAID BY THE ASSESSEE IN THE YEAR UNDER CON SIDERATION ON TWO EQUAL INSTALMENTS OF RS.2,00,000/- ON 15.03.2007 AN D 29.03.2007 AND THE BALANCE AMOUNT OF RS.4,95,000/- WAS OUTSTANDING. SI NCE NO TAX AT SOURCE WAS DEDUCTED BY THE ASSESSEE FROM THE COMMISSION AS REQUIRED BY THE PROVISIONS OF SECTION 194H, THE ASSESSING OFFICER R EQUIRED THE ASSESSEE TO EXPLAIN AS TO WHY THE ENTIRE COMMISSION OF RS.8,95, 000/- SHOULD NOT BE DISALLOWED UNDER SECTION 40(A)(IA). IN THIS REGARD, NO SATISFACTORY EXPLANATION COULD BE OFFERED BY THE ASSESSEE AND TH E ASSESSING OFFICER, THEREFORE, PROCEEDED TO MAKE A DISALLOWANCE OF RS.8 ,95,000/- UNDER SECTION 40(A)(IA) ON ACCOUNT OF COMMISSION FOR THE FAILURE OF THE ASSESSEE TO DEDUCT TAX AT SOURCE AS REQUIRED UNDER SECTION 1 94H. 3. THE DISALLOWANCE MADE BY THE ASSESSING OFFICER U NDER SECTION 40(A)(IA) WAS CHALLENGED BY THE ASSESSEE IN THE APP EAL FILED BEFORE THE LD. CIT(APPEALS) AND THE FOLLOWING SUBMISSIONS WERE MAD E BY THE ASSESSEE IN SUPPORT OF ITS CASE ON THIS ISSUE BEFORE THE LD. CI T(APPEALS):- 4.1. THE ASSESSEE INCURRED EXPENDITURE OF RS.8,95 ,000/- ON ACCOUNT OF REMUNERATION AND THE ASSESSEE PAID A SUM OF RS.4,00,000/- DURING THE RELEVANT PREVIOUS YEAR. TH E ASSESSEE PROVIDED BALANCE SUM OF RS.4,95,000/- AS LIABILITY IN ITS ACCOUNT. THE ACCOUNTANT DEBITED THE ENTIRE SUM TO COMMISSION ACCOUNT INADVERTENTLY. ALTHOUGH THE ASSE SSEE FURNISHED EXPLANATION AS REGARD NATURE OF EXPENSES AND PRODUCED EVIDENCE IN SUPPORT OF ITS CONTENTION, BUT THE LEARNED ASSESSING OFFICER DISREGARDED THE EXPLANATI ON GIVEN BY THE ASSESSEE. THE LEARNED ASSESSING OFFICER OBSE RVED THAT THE ASSESSEE WAS LIABLE TO DEDUCT TAX U/S. 194H. TH E LEARNED ASSESSING OFFICER DISALLOWED THE EXPENDITURE IN APP LICATION OF SECTION 40(A)(IA) AS THE ASSESSEE FAILED TO DEDUCT TAX AT SOURCE FROM SUCH PAYMENTS. 4.2 AS STATED IN EARLIER PARAGRAPH (PARA 2.1) THE ASSESSEE APPOINTED THREE PERSONS FOR THE PERIOD FROM THE MON TH OF SEPTEMBER 2006 TO APRIL 2007 AND PAID THEIR REMUNER ATION AS MENTIONED HEREUNDER: SRI SITA NATH TEWARI............. RS.2,95,000/- SRI SHILADITYA BANERJEE......... RS.3,00,000/- I.T.A. NO. 97/KOL./2012 ASSESSMENT YEAR: 2007-2008 PAGE 3 OF 7 SRI BUDHYADITYA BANERJEE......RS.3,00,000/- _______________________ TOTAL .................. RS.8,95,000/- ________________________ IT IS PERTINENT TO MENTION HERE THAT THE ASSESSEE P AID AN AGGREGATE AMOUNT OF RS.4,00,000/- AND BALANCE SUM O F RS.4,95,000/- WAS NOT CREDITED TO THE ACCOUNTS OF T HOSE PERSONS IN THE BOOKS. OF COURSE, THE SUM OF RS.4,95 ,000/- APPEARED AS LIABILITY FOR PAYMENT IN THE BOOKS OF A CCOUNT. THOSE PERSONS RENDERED SERVICES AS THE EMPLOYEES AN D THEY DID NOT SET AS SELLING AGENTS FOR COMMERCIAL EXPEDIENCY . ALSO THE PAYMENTS WERE NOT MADE TO THOSE PERSONS FOR REPRESE NTATION IN ORDER TO OBTAIN ORDERS FOR GOODS OR PRODUCTS OR FOR 'BUYING OR SELLING OF GOODS. IN THIS CASE, IT IS CLEAR THAT THEIR SALARIES WERE DRAWN BY THEM FOR THEIR SERVICES AND NOT FOR A NY OTHER PURPOSE. 4.3 IN ORDINARY PARLANCE, SALARY CONNOTES REMUNERA TION OR PAYMENT FOR WORK DONE OR SERVICES RENDERED. IN GEST ENER DUPLICATORS P. LTD. V. CIT (110 ITR 1 SC) THE SUPRE ME COURT OBSERVED THAT IN THE CASE OF SALARY, THE RECOMPENSE COULD BE DETERMINED WHOLLY ON THE BASIS OF TIME SPENT ON SER VICE OR WHOLLY BY WORK DONE OR PARTLY BY THE TIME SPENT IN SERVICE AND PARTLY BY WORK DONE. FROM THE FACTS STATED HEREINAB OVE, IT IS CLEAR THAT THE PAYMENTS MADE TO THOSE PERSONS TOOK THE CHARACTER OF SALARY. THE LEARNED ASSESSING OFFICER ERRONEOUSLY TREATED THE PAYMENTS AS COMMISSION. IN FACT NO ELEM ENT OF SERVICES WERE INVOLVED WHICH COULD BE SAID TO BE CO MMISSION. THEREFORE, THE QUESTION OF DEDUCTION OF TAX AT SOUR CE FROM SUCH PAYMENTS DOES NOT ARISE AT ALL U/S. 194H. CONS EQUENTLY, NON-DEDUCTION OF TAX AT SOURCE CANNOT BE BROUGHT WI THIN THE PURVIEW OF SECTION 40(A)(IA) OF THE ACT. I, THEREFO RE, SUBMIT THAT THE DISALLOWANCE OF RS.8,95,000/- WAS WHOLLY U NJUSTIFIED AND UNWARRANTED IN THIS CASE. 4. THE LD. CIT(APPEALS) DID NOT FIND MERIT IN THE S UBMISSIONS MADE BY THE ASSESSEE AND REJECTING THE SAME, HE PROCEEDED T O CONFIRM THE DISALLOWANCE MADE BY THE ASSESSING OFFICER UNDER SE CTION 40(A)(IA) FOR THE FOLLOWING REASONS GIVEN IN HIS IMPUGNED ORDER:- FROM THE DETAILS NOTED BY THE A.O. IN THE ASSESSME NT ORDER IT IS OBSERVED THAT OUT OF THE SUM OF RS.8,95,000/- THE A SSESSEE HAD MADE PAYMENTS OF RS.2,00,000/- EACH ON 15.03.2007 A ND 29.03.2007 AND THE BALANCE AMOUNT OF RS.4,95,000/- WAS SHOWN OUTSTANDING AT THE END OF THE RELEVANT FINANCIAL YE AR. IF THE CLAIM OF THE ASSESSEE THAT THE 'EXPENDITURE BOOKED UNDER THE HEAD 'COMMISSION' WAS ACTUALLY REMUNERATION PAID TO EMPLOYEES WAS TRUE, THEN NORMALLY THE PAYMENT FOR THE SAME WO ULD HAVE BEEN ON MONTHLY BASIS AND NOT IN LUMP SUM PAYMENT O F RS.2,00,000/- EACH ON JUST TWO OCCASIONS. THE FACTS OF THE CASE DO I.T.A. NO. 97/KOL./2012 ASSESSMENT YEAR: 2007-2008 PAGE 4 OF 7 NOT SUPPORT THE ASSESSEE'S CLAIM OF THE IMPUGNED AM OUNT OF RS.8,95,000/- BEING IN THE NATURE OF REMUNERATION P AID TO ITS EMPLOYEES. THE ASSESSEE HIMSELF HAS CLARIFIED THE I MPUGNED PAYMENT TO BE 'COMMISSION'. DURING THE ASSESSMENT P ROCEEDINGS THE ASSESSEE NEVER CLAIMED THE SAID EXPENDITURE TO BE IN THE NATURE OF 'SALARY' PAID TO EMPLOYEES AND THAT THERE WAS ANY MISTAKE IN ITS ACCOUNTS IN THAT REGARD. 5 THE LD. COUNSEL FOR THE ASSESSEE MAINLY REITERATE D BEFORE US THE SUBMISSIONS MADE ON BEHALF OF THE ASSESSEE BEFORE T HE LD. CIT(APPEALS) ON THIS ISSUE. HIS MAIN CONTENTION WAS THAT THE AMO UNT IN QUESTION DISALLOWED BY THE ASSESSING OFFICER UNDER SECTION 4 0(A)(IA) WAS, IN FACT, IN THE NATURE OF SALARY AND THE SAME WAS INADVERTEN TLY ACCOUNTED FOR AS COMMISSION IN THE BOOKS OF ACCOUNT. TO SUPPORT AND SUBSTANTIATE HIS CONTENTION, THE LD. COUNSEL FOR THE ASSESSEE INVITE D OUR ATTENTION TO THE REVISED PROFIT & LOSS ACCOUNT PLACED AT PAGE NO. 37 OF THE PAPER BOOK TO SHOW THAT THE AMOUNT IN QUESTION WAS FINALLY DEBITE D TO THE PROFIT & LOSS ACCOUNT UNDER THE HEAD SALARY AND BONUS. HE SUBMI TTED THAT THIS REVISED PROFIT & LOSS ACCOUNT ALONG WITH THE AFFIDA VIT OF THE PARTNER OF THE ASSESSEE-FIRM IS BEING FILED AS AN ADDITIONAL E VIDENCE AND REQUESTED THAT THE SAME MAY BE ADMITTED AS THE ASSESSEE WAS N OT GIVEN PROPER AND SUFFICIENT OPPORTUNITY BY THE ASSESSING OFFICER DUR ING THE COURSE OF ASSESSMENT PROCEEDINGS TO EXPLAIN THE EXACT NATURE OF THE AMOUNT IN QUESTION. HE ALSO URGED THAT THE MATTER MAY BE SENT BACK TO THE ASSESSING OFFICER TO DECIDE THE ISSUE AFRESH IN THE LIGHT OF THIS ADDITIONAL EVIDENCE AFTER GIVING ONE MORE OPPORTUNITY TO THE ASSESSEE T O SUPPORT AND SUBSTANTIATE ITS CASE ON THE ISSUE. 6. THE LD. D.R., ON THE OTHER HAND, STRONGLY SUPPOR TED THE IMPUGNED ORDER OF THE LD. CIT(APPEALS) CONFIRMING THE DISALL OWANCE MADE BY THE ASSESSING OFFICER UNDER SECTION 40(A)(IA). HE CONTE NDED THAT THE AMOUNT IN QUESTION WAS SHOWN AS COMMISSION IN THE BOOKS OF ACCOUNT BY THE ASSESSEE-FIRM ITSELF AND THE NEW STAND TAKEN BY IT BEFORE THE LD. CIT(APPEALS) BY SAYING THAT THE SAME WAS IN THE NAT URE OF REMUNERATION HAS ALREADY BEEN REJECTED BY THE LD. CIT(APPEALS) B Y GIVING CONVINCING I.T.A. NO. 97/KOL./2012 ASSESSMENT YEAR: 2007-2008 PAGE 5 OF 7 REASONS. HE POINTED OUT THAT OUT OF THE TOTAL AMOUN T OF RS.8,95,000/-, A SUM OF ONLY RS.4,00,000/- WAS PAID BY THE ASSESSEE DURING THE YEAR UNDER CONSIDERATION AND THAT TOO AT THE FAG END OF THE YE AR, WHILE THE BALANCE AMOUNT OF RS.4,95,000/- HAD REMAINED OUTSTANDING. H E CONTENDED THAT THIS UNDISPUTED POSITION ITSELF IS SUFFICIENT TO SH OW THAT THE AMOUNT IN QUESTION IS NOT IN THE NATURE OF SALARY OR REMUNERA TION, WHICH IS NORMALLY PAYABLE ON MONTHLY BASIS. HE ALSO STRONGLY OBJECTED TO THE ADMISSION OF REVISED PROFIT & LOSS ACCOUNT FILED BY THE ASSESSEE AS ADDITIONAL EVIDENCE BEFORE THE TRIBUNAL BY SUBMITTING THAT THE SAME FIL ED BY THE ASSESSEE ALONG WITH AN AFFIDAVIT IS NOTHING BUT SELF-SERVING EVIDENCE, WHICH IS BEING FILED AS AN AFTER-THOUGHT TO GET OVER THE DIS ALLOWANCE MADE BY THE ASSESSING OFFICER AND CONFIRMED BY THE LD. CIT(APPE ALS) UNDER SECTION 40(A)(IA). 7. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND ALS O PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. IT IS OBSERV ED THAT THE AMOUNT OF RS.8,95,000/- IN QUESTION WAS SHOWN BY THE ASSESSEE IN ITS BOOKS OF ACCOUNT AS COMMISSION EXPENDITURE AND WHEN THE ASSE SSING OFFICER FOUND THAT NO TAX AT SOURCE WAS DEDUCTED THEREFROM AS REQ UIRED BY THE PROVISIONS OF SECTION 194H, HE AFFORDED AN OPPORTUN ITY TO THE ASSESSEE TO EXPLAIN AS TO WHY DISALLOWANCE UNDER SECTION 40(A)( IA) SHOULD NOT BE MADE. AS NOTED BY THE LD. CIT(APPEALS) IN HIS IMPUG NED ORDER, THE ASSESSEE, HOWEVER, NEVER CLAIMED BEFORE THE ASSESSI NG OFFICER THAT THE AMOUNT IN QUESTION IS IN THE NATURE OF SALARY AND N OT COMMISSION AND THIS STAND WAS TAKEN BY THE ASSESSEE FOR THE FIRST TIME ONLY BEFORE THE LD. CIT(APPEALS). THE LD. CIT(APPEALS), HOWEVER, FOUND THAT OUT OF THE TOTAL AMOUNT OF RS.8,95,000/- CLAIMED TO BE IN THE NATURE OF REMUNERATION BY THE ASSESSEE, A SUM OF RS.4,00,000/- ONLY WAS PAID AND THAT TOO AT THE FAG END OF THE YEAR UNDER CONSIDERATION WHILE THE BALAN CE AMOUNT OF RS.4,95,000/- HAD REMAINED OUTSTANDING. KEEPING IN VIEW THIS MANNER AND METHOD OF PAYMENTS MADE BY THE ASSESSEE, THE LD . CIT(APPEALS) REJECTED THE NEW STAND TAKEN BY THE ASSESSEE BEFORE HIM BY OBSERVING THAT THE PAYMENT OF REMUNERATION IS NORMALLY MADE O N MONTHLY BASIS AND I.T.A. NO. 97/KOL./2012 ASSESSMENT YEAR: 2007-2008 PAGE 6 OF 7 NOT IN LUMPSUM. DURING THE COURSE OF APPELLATE PROC EEDINGS BEFORE THE TRIBUNAL, THE ASSESSEE HAS FILED A REVISED PROFIT & LOSS ACCOUNT, WHEREIN THE AMOUNT IN QUESTION IS SHOWN UNDER THE HEAD SAL ARY AND BONUS AND HAS SOUGHT ADMISSION OF THE SAME AS ADDITIONAL EVID ENCE ALONG WITH THE AFFIDAVIT FILED BY THE PARTNER OF THE ASSESSEE-FIRM . HOWEVER, AS RIGHTLY CONTENDED BY THE LD. D.R., THESE DOCUMENTS FILED BY THE ASSESSEE AS ADDITIONAL EVIDENCE ARE ONLY SELF-SERVING EVIDENCE, WHICH IS APPARENTLY FILED AS AN AFTER-THOUGHT TO GET OVER THE DISALLOWA NCE UNDER SECTION 40(A)(IA). MOREOVER, THE LD. COUNSEL FOR THE ASSESS EE HAS NOT BEEN ABLE TO OFFER ANY SATISFACTORY EXPLANATION AS REGARDS THE O CCASION FOR PREPARING A REVISED PROFIT & LOSS ACCOUNT AND THE DATE ON WHICH THE SAME IS DONE. HE HAS ALSO NOT BEEN ABLE TO EXPLAIN AS TO WHAT PREVEN TED THE ASSEESSEE FROM FILING THE SAME BEFORE THE AUTHORITIES BELOW, ESPEC IALLY BEFORE THE LD. CIT(APPEALS), WHEN NEW STAND BASED ON THE NATURE OF AMOUNT IN QUESTION BEING REMUNERATION WAS TAKEN BY THE ASSESSEE. IT IS ALSO PERTINENT TO NOTE THAT NO OTHER EVIDENCE WHATSOEVER HAS BEEN FILED BY THE ASSESSEE EITHER BEFORE THE AUTHORITIES BELOW OR EVEN BEFORE US TO E STABLISH THE EMPLOYER- EMPLOYEE RELATIONSHIP BETWEEN IT AND THE CONCERNED PERSONS TO WHOM THE AMOUNT IN QUESTION WAS PAID OR PAYABLE. 8. HAVING REGARD TO ALL THESE FACTS OF THE CASE, WE DECLINE TO ADMIT THE ADDITIONAL EVIDENCE FILED BY THE ASSESSEE AND UPHOL D THE IMPUGNED ORDER OF THE LD. CIT(APPEALS) CONFIRMING THE DISALLOWANCE MADE BY THE ASSESSING OFFICER UNDER SECTION 40(A)(IA). 9. AS REGARDS THE OTHER ISSUE RAISED BY THE ASSESSE E IN GROUNDS NO. 3 & 4 RELATING TO THE DISALLOWANCE OF RS.40,677/- MAD E BY THE ASSESSING OFFICER AND CONFIRMED BY THE LD. CIT(APPEALS) OUT O F GENERAL CHARGES AND TRAVELLING & CONVEYANCE, IT IS OBSERVED THAT THE EX PENSES CLAIMED BY THE ASSESSEE UNDER THE HEAD GENERAL CHARGES AMOUNTING TO RS.1,84,620/- AND TRAVELLING AND CONVEYANCE AMOUNTING TO RS.2,2 2,113/- WERE FOUND TO BE SUPPORTED BY MOSTLY SELF-MADE VOUCHERS. THE A SSESSING OFFICER, THEREFORE, DISALLOWED THE SAID EXPENSES TO THE EXTE NT OF 10% AND THE I.T.A. NO. 97/KOL./2012 ASSESSMENT YEAR: 2007-2008 PAGE 7 OF 7 DISALLOWANCE SO MADE WAS CONFIRMED BY THE LD. CIT(A PPEALS) ON THE GROUND THAT THE EXPENSES CLAIMED BY THE ASSESSEE AN D SUPPORTED MOSTLY BY SELF-MADE VOUCHERS WERE NOT FULLY VERIFIABLE. 10. AFTER CONSIDERING THE RIVAL SUBMISSIONS AND PER USING THE RELEVANT MATERIAL AVAILABLE ON RECORD, WE FIND MERIT IN THE CONTENTION OF THE LD. COUNSEL FOR THE ASSESSEE THAT IN THE ABSENCE OF ANY SPECIFIC OR MATERIAL DEFECTS POINTED OUT BY THE ASSESSING OFFICER TO SHO W THE UNVERIFIABLE ELEMENT INVOLVED IN THE EXPENSES, THE DISALLOWANCE MADE MERELY ON THE GROUND THAT THE EXPENSES ARE SUPPORTED MOSTLY BY SE LF-MADE VOUCHERS IS NOT SUSTAINABLE AND THE LD. CIT(APPEALS) IS NOT JUS TIFIED IN CONFIRMING THE SAME. WE, THEREFORE, DELETE THE DISALLOWANCE MADE B Y THE ASSESSING OFFICER AND CONFIRMED BY THE LD. CIT(APPEALS) ON TH IS ISSUE AND ALLOW GROUNDS NO. 3 & 4 OF THE ASSESSEES APPEAL. 11. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS PA RTLY ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON JUNE 17, 2016 . SD/- SD/- (S.S. VISWANETHRA RAVI) (P.M. JAGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER KOLKATA, THE 17 TH DAY OF JUNE, 2016 COPIES TO : (1) M/S. B.S. ENGINEERING ENTERPRISE, 17/10E, MALL ROAD, DUM DUM, KOLKATA-700 080 (2) DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-50, KOLKATA, MANICKTOLA CIVIC CENTRE, UTTARAPAN COMPLEX, DS-II, KOLKATA-700 054 (3) COMMISSIONER OF INCOME-TAX (APPEALS)-XXXII, KO LKATA (4) COMMISSIONER OF INCOME TAX, KOLKATA (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.