M/s. L.G.Minerals, Bhubaneswar V. DCIT, Central Circle-1, Bhubaneswar

ITSSA 24/CTK/2017

• Counselvise Citation: [2017] 122 COUNSELVISE.COM (IT) 3401 (ITAT-CUTTACK)
• Duration Of Justice: 4 month(s) 20 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 31-08-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 10-04-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KUNAL SINGH
• Assessee Lawyers: TO CTK
• Keywords: Search and seizure; Opportunity of being heard; Principle of natural justice; Corroborative evidences

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI N.S.SAINI, AM & SHRI PAV AN KUMAR GADALE, JM IT (SS) A NO. 22 TO 25 / CTK /20 1 7 ( [ [ / ASSESSMENT YEAR S : 20 09 - 2010 TO 2012 - 2013 ) M/S L G MIN ERALS, PLOT NO.MIG - 19, STAGE - II, LAXMI SAGAR, BHUBANESWAR - 751006 VS. DCIT, CC - 1, BHUBANESWAR ./ ./ PAN/GIR NO. : AA DFL 3617 R ( / APPELLANT ) .. ( / RESPONDENT ) AND IT (SS) A NO. 3 7 /CTK /20 17 ( [ [ / ASSESSM ENT YEARS :20 10 - 201 1 ) ACIT, CC - 1, BHUBANESWAR VS. M/S NRB INFRASTRUCTURE PVT. LTD., B - 7/8, ORISONS TOWER, SAHEED NAGAR, BHUBANESWAR - 751007 ./ ./ PAN/GIR NO. : AA D CN 0112 G ( / APPELLANT ) .. ( / RESPONDENT ) AND IT (S S) A NO. 3 8 TO 41/CTK /20 17 ( [ [ / ASSESSMENT YEARS :2010 - 2011 TO 2013 - 2014 ) M/S NRB INFRASTRUCTURE PVT. LTD., B - 7/8, ORISONS TOWER, SAHEED NAGAR, BHUBANESWAR - 751007 VS. ACIT, CC - 1, BHUBANESWAR ./ ./ PAN/GIR NO. : AA DCN 0112 G ( / APPELLANT ) .. ( / RESPONDENT ) AND IT (SS) A NO. 42 TO 45/CTK /20 17 ( [ [ / ASSESSMENT YEARS :2010 - 2011 TO 2013 - 2014 ) M/S L G INFRASTRUCTURE PVT. LTD., PLOT NO.MIG - 19, STAGE - II, LAXMI SAGAR, BHUBANESWAR - 751006 VS. DCIT, CC - 1 , BHUBANESWAR ./ ./ PAN/GIR NO. : AA BCL 6887 A ( / APPELLANT ) .. ( / RESPONDENT ) [ /AS SESSEE BY : SHRI MANOJ KUMAR PATRA,AR IT (SS) A NO S . 22 - 25, 37 - 41& 42 TO 45 /CTK/201 7 2 /REVENUE BY : SHRI KUNAL SINGH, CITDR / DATE OF HEARING : 31 / 0 8 /201 7 / DATE OF PRONOUNCEMENT 31 / 0 8 /201 7 / O R D E R PER SHRI PAV AN KUMAR GADALE, JM : TH E SE ARE THE APPEALS FILED BY THE ASSESSEE AND REVENUE AGAINST THE ORDER OF CIT(A) - 3 , BHUBANESWAR, PASSED U/S. 153A/143(3) OF THE I.T. ACT . 2. SINCE THE ISSUE INVOLVED IN ALL THE APPEALS ARE CONNECTED AND COMMON, HENCE, THE APPEALS ARE HEARD AL TOGETHER AND DISPOSED OFF BY THIS CONSOLIDATED ORDER. WE SHALL TAKE UP ASSESSEES APPEAL I.E. IT (SS) A NO. 22 /CTK/201 7 (AY : 20 09 - 201 0 ) AND THE FACTS NARRATED THEREIN . IT(SS)A NOS. 22 TO 25/CTK/2017 (AY : 2009 - 2010 TO 2012 - 2013 BY THE ASSESSEE - M/S L.G.MINERALS): 3. BRIEF FACTS OF THE CASE ARE THAT THE ASSESSEE FIRM WAS ENGAGED IN THE BUSINESS OF TRADING OF IRON ORE FINES. THERE WAS A SEARCH AND SEIZURE OPERATION U/S.132 OF THE ACT CONDUCTED IN THE OFFICE PREMISES AND RESIDENTIAL PREMISES OF THE ORISONS GROUP OF COMPANIES ON 11.4.2012. ASSESSEE IS ONE OF THE PRINCIPAL ASSESSEE OF THE GROUP. DURING THE COURSE OF SEARCH OPERATION I NCRIMINATING DOCUMENTS, BOOKS OF ACCOUNT ETC. WERE FOUND AND SEIZED. THE AO ISSUED NOTICE U/S.153A OF THE ACT AND IN RESPONSE TO THE SAME THE ASSESSEE FILED RETURN ON 19.12.2014 SHOWING TOTAL INCOME AT NIL. THE AO ISSUED NOTICE U/SD.143(2)/142(1) OF THE AC T AND IN RESPONSE TO THE SAME, LD. AR APPEARED AND SUBMITTED DOCUMENTS. THE AO THEREAFTER COMPLETED THE ASSESSMENT MAKING ADDITIONS OF IT (SS) A NO S . 22 - 25, 37 - 41& 42 TO 45 /CTK/201 7 3 RS.31,15,000/ - FOR ASSESSMENT YEAR 2010 - 2011 AND OTHER ADDITIONS IN RESPECTIVE APPEALS UNDER CHALLENGE. 4. AGAINST THE OR DER OF AO, THE ASSESSEE PREFERRED APPEAL BEFORE THE CIT(A) AND THE CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE EX PARTE , AGAINST WHICH THE ASSESSEE IS IN FURTHER APPEAL BEFORE THE TRIBUNAL. 5. BEFORE GOING INTO THE MERITS OF THE CASE, LD. AR SUBMITTED THAT THE PARTNERS OF THE ASSESSEE FIRM ARE FACING JUDICIAL CUSTODY WHEN THE ASSESSMENT PROCEEDINGS WERE BEING CONDUCTED BY THE AO. THOUGH, THE PARTNERS WERE NOT RELEASED FROM JUDICIAL CUSTODY EVEN WHEN THE APPELLATE PROCEEDINGS ARE PENDING AND THE CIT(A) HAS P ASSED EX - PARTE ORDER WITHOUT CONSIDERING THE SUBMISSIONS OF THE ASSESSEE AND ALSO FILED PAPER BOOK AND SUPPORTING EVIDENCE IN RESPECT OF PARTNERS WHO ARE IN THE JUDICIAL CUSTODY AND PRAYED FOR AN OPPORTUNITY BEFORE THE LOWER AUTHORITIES, AS NO SUFFICIENT O PPORTUNITY WAS PROVIDED BEFORE THE CIT(A). 6. CONTRA, LD. DR VEHEMENTLY OPPOSED THAT THE CIT(A) ALREADY CONSIDERED ON MERIT AND, THEREFORE, APPEALS FILED BY THE ASSESSEE DOES NOT HAVE MERITS AND SHOULD BE DISMISSED. 7. WE HAVE GIVEN OUR THOUGHTFUL CONSIDER ATION TO THE ARGUMENTS ADVANCED BY THE LD. AR OF THE ASSESSEE AND THE LD. DR OF THE REVENUE AS WELL AND PERUSED THE MATERIAL ON RECORD ALONG WITH WRITTEN SUBMISSION FILED BY THE ASSESSEE. THE SOLE CONTENTION OF THE LD. AR THAT THE ORDER PASSED BY THE AO AN D THE CIT(A) CANNOT BE SUSTAINED AS SUFFICIENT OPPORTUNITY WAS NOT PROVIDED IN SPITE OF SUBMITTING THAT THE PARTNERS WHO HAVING THE COMPLETE KNOWLEDGE OF THE ISSUES ARE IN THE JUDICIAL CUSTODY. IT (SS) A NO S . 22 - 25, 37 - 41& 42 TO 45 /CTK/201 7 4 LD. AR DREW OUR ATTENTION TO THE PAPER BOOK PAGE 5 WHERE THE AFFIDAVIT WAS FILED BY THE PARTNERS WHO ARE FACING THE JUDICIAL CUSTODY FROM 5.11.2014 TO 22.12.2016 UNDER PRIZE CHITS AND MONEY CIRCULATION SCHEME (BANNING) ACT, 1978 AND THEREFORE THE RELEVANT DOCUMENTS IN CONNECTION WITH ASSESSMENT PROCEEDINGS COULD NOT BE FILED AND ALSO THE CUSTODY CERTIFICATE WAS OBTAINED FROM THE SUPTD. SPECIAL JAIL, BHUBANESWAR ABOUT THE PARTNER MR. VIN EET KUMAR LALANI IS IN THE JUDICIAL CUSTODY AND FACING THE TRIAL. SIMILARLY, LD. AR DREW OUR ATTENTION TO THE MANAGING PARTNER MR. SA GAR KUMAR RAY , WHO WAS ALSO FACING THE JUDICIAL CUSTODY FROM 14.11.2014 TO 25.7.2015 UNDER THE PRIZE CHITS AND MONEY CIRCULATION (BANNING) SCHEME ACT, 1978 AND DUE TO WHICH THE RELEVANT DOCUMENTS IN CONNECTION WITH ASSESSMENT PROCEEDINGS COULD NOT BE FILED BEFORE THE AO. FURTHER, LD. AR SUBMITTED THAT THE CIT(A) IN SPITE OF FILING THE INFORMATION AND THE HARDSHIPS CAUSED BY THE ASSESSEE IN NOT SUBMITTING THE INFORMATION THE SAME WAS IGNORED AND OVERLOOKED. WE PERUSE THE ORDER OF THE ASSESSMENT FOR A.Y.2009 - 10 AND AS PER THE INFORMATION THE ASSESSMENT ORDER WAS PASSED ON 31.3.2015 WHEREAS DUE TO JUDICIAL CUSTODY OF BOTH THE PARTNERS AS DISCUSSED ABOVE, THE RELEVANT INFORMATION COULD NOT BE FILED IN THE COURSE OF ASSESSMENT PROCEEDINGS AND SIMILARLY THE CIT(A) WHERE THIS INFORMATION WERE BROUGHT TO THE KNOWLEDGE OF THE FACTS HAS PASSED THE EX - PARTE ORDER ON 14.9.2016 ON FURTHER VERIFICATION OF FACTS, WE FOUND THE PARTNERS MR. VIN EE T KUMAR LALANI WAS IN THE JUDICIAL CUSTODY AS SUBMITTED BY LD. AR AND SUPPORTED B Y AFFIDAVIT TILL 22.10.2016 AND SAGAR KUMAR RAY RILL 25.7.2015. PRIMA FACIE, IT (SS) A NO S . 22 - 25, 37 - 41& 42 TO 45 /CTK/201 7 5 THE PARTNERS WERE NOT IN A POSITION TO SUBMIT THE DETAILS BEFORE THE ASSESSING AUTHORITY AND APPELLATE AUTHORITY DUE TO JUDICIAL CUSTODY. LD. DR HAS VEHEMENTLY OPPOSED FOR GRANTIN G RELIEF TO THE ASSESSEE AS THE VARIOUS CASES ARE PENDING. WE HAVE CONSIDERED THE APPARENT FACTS, MATERIAL ON RECORD AND WE FOUND THAT THE ASSESSMENT ORDER WAS PASSED U/S.153A R.W.S.143(3) OF THE ACT ON 31.3.2015. DURING SUCH PERIOD THE PARTNERS WERE IN TH E JUDICIAL CUSTODY AND PARTNERS WERE RELEASED AS PER THE SUBMISSIONS OF LD. AR ON 22.10.2016 AND 25.7.201 5 , RESPECTIVELY. WE FIND WITHOUT GOING INTO MERITS OF THE CASE ON THE PRINCIPLE OF NATURAL JUSTICE, THE ASSESSEE FIRM CONSIDERING THE CIRCUMSTANCES AND CONDITIONS PASSED THROUGH, SHALL BE PROVIDED AN OPPORTUNITY TO SUBSTANTIATE THE CLAIM WITH RELEVANT DOCUMENTS AND EVIDENCE. ACCORDINGLY, IN THE INTEREST OF SUBSTANTIAL JUSTICE, WE REMIT THE ENTIRE DISPUTED ISSUE TO THE FILE OF CIT(A) FOR ADJUDICATION AND THE ASSESSEE WITHIN A PERIOD OF 30 DAYS FROM THE DATE OF RECEIPT OF THE ORDER SHALL BE PRESENT BEFORE THE CIT(A) SUO MOTU AND SHOULD NOT SEEK ANY ADJOURNMENT AND COOPERATE IN SUBMITTING INFORMATION IN DISPOSAL OF THE APPEAL. ACCORDINGLY, WE ALLOW THE APPEA L OF THE ASSESSEE (ITA NO.22/CTK/2017) FOR STATISTICAL PURPOSES. 8. SIMILAR ISSUES HAVE BEEN RAISED IN ITA NOS. 23, 24&25/CTK/2017(AY : 2010 - 2011 TO 2012 - 2013). SINCE WE HAVE REMITTED THE ENTIRE DISPUTED ISSUE TO THE FILE OF CIT(A) WHILE DECIDING THE APPE AL OF THE ASSESSEE FOR A.Y.2009 - 2010 IN ITA NO. 22/CTK/2017, THEREFORE, OUR OBSERVATION IN THIS REGARD SHALL APPLY MUTATIS MUTANDIS IN THESE CASES IT (SS) A NO S . 22 - 25, 37 - 41& 42 TO 45 /CTK/201 7 6 ALSO. ACCORDINGLY, WE ALSO ALLOW THESE APPEALS OF THE ASSESSEE FOR STATISTICAL PURPOSES. 9. IN THE RESULT, APP EALS OF THE ASSESSEE IN ITA NOS.22 TO 25/CTK/2017 FOR ASSESSMENT YEAR 2009 - 2010 TO 2012 - 2013 ARE ALLOWED FOR STATISTICAL PURPOSES. ITA NOS.37/CTK/2017 (AY : 2010 - 2011 BY THE REVENUE IN CASE OF M/S NRB INFRASTRUCTURE PVT. LTD. 10 . BRIEF FACTS GIVING RISE TO THE ABOVE APPEAL ARE THE ASSESSEE IS ENGAGED IN CONSTRUCTION BUSINESS AND DUE TO SEARCH AND SEIZURE OPERATION U/S.132 OF THE ACT ON THE OFFICE AND RESIDENTIAL PREMISES OF ORISONS GROUP OF COMPANIES, CERTAIN INCRIMINATING DOCUMENTS, BOOKS OF ACCOUNTS WER E FOUND. THE AO AFTER RECORDING A STATUTORY NOTE ISSUED NOTICE U/S.153C TO FILE THE RETURN OF INCOME FOR THE ASSESSMENT YEAR 2010 - 2011. HOWEVER, THE COMPANY COULD NOT FILE RETURN OF INCOME IN RESPONSE TO NOTICE U/S.153C AND ASSESSMENT WAS COMPLETED APPLYIN G BEST JUDGMENT ASSESSMENT AND ADDITION WAS MADE AND FINALLY ORDER U/S.144/153C OF THE ACT WAS PASSED DETERMINING INCOME OF RS.6,87,50,970/ - . 1 1 . IN APPEAL BEFORE THE CIT(A), THE CIT(A) ALLOWED THE APPEAL OF THE ASSESSEE PARTLY. AGGRIEVED BY THE ORDER OF C IT(A), THE REVENUE HAS FILE THESE APPEALS BEFORE THE TRIBUNAL. 1 2 . LD. DR BEFORE US SUBMITTED THAT THE CIT(A) ERRED IN DELETING THE ADDITIONS U/S.69A OF THE ACT AND NO CASE IS MADE OUT IN THE CASE OF IT (SS) A NO S . 22 - 25, 37 - 41& 42 TO 45 /CTK/201 7 7 ASSESSEE AS THE ASSESSEE HAS NOT MADE COMPLIANCE BEFORE BOTH THE AUTHORITIES BELOW. 1 3 . CONTRA, LD. AR SUBMITTED THAT ASSESSEE COULD NOT FILE RETURN OF INCOME AS THE DIRECTORS OF THE COMPANY WERE IN THE JUDICIAL CUSTODY AND, THEREFORE, ASSESSEE COULD NOT FILE RETURN WITHIN THE TIME U/S.139(1) OF THE ACT OR RETU RN OF INCOME U/S.153 C OF THE ACT AND PRAYED FOR AN OPPORTUNITY TO FILE THE RETURN SUPPORTING PROPER EVIDENCE WHICH COULD NOT BE FILED DUE TO JUDICIAL CUSTODY OF THE DIRECTORS. 14 . WE HAVE HEARD RIVAL CONTENTIONS AND PERUSED THE MATERIAL ON RECORD. THE SOL E CONTENTION OF THE LD. AR THAT THE ORDER PASSED BY THE AO CANNOT BE SUSTAINED AS DURING THE ASSESSMENT PROCEEDINGS THE DIRECTORS WHO WERE MANAGING THE AFFAIRS OF THE ASSESSEE COMPANY WERE FACING JUDICIAL CUSTODY UNDER PRIZE CHITS AND MONEY CIRCULATION SC HEME (BANNING) ACT, 1978 AND THEREFORE THE RETURN OF INCOME FOR THE ASSESSMENT YEARS IN QUESTION COULD NOT BE FILED AND ALSO THE CUSTODY CERTIFICATE WAS OBTAINED FROM THE SUPTD. SPECIAL JAIL, BHUBANESWAR ABOUT THE DIRECTOR OF THE COMPANY MR. VIN EET KUMAR L ALANI , IS IN THE JUDICIAL CUSTODY AND FACING THE TRIAL. WE PERUSE D THE ORDER OF THE ASSESSMENT FOR A.Y.20 10 - 1 1 AND AS PER THE INFORMATION THE A SSESSMENT ORDER WAS PASSED ON 30 .3.2015 WHEREAS DUE TO JUDICIAL CUSTODY OF THE DIRECTOR AS DISCUSSED ABOVE, THE R ETURN OF INCOME COULD NOT BE FILED . W E FOUND THE MR. V INEET KUMAR LALANI WHO IS THE DIRECTOR OF THE ASSESSEE COMPANY WAS IN THE JUDICIAL CUSTODY AS SUBMITTED BY LD. AR AND SUPPORTED BY AFFIDAVIT TILL 22.1 2 .2016 . LD. DR HAS VEHEMENTLY OPPOSED FOR GRANTING RELIEF IT (SS) A NO S . 22 - 25, 37 - 41& 42 TO 45 /CTK/201 7 8 TO THE ASSESSEE AS THE VARIOUS CASES ARE PENDING. WE HAVE CONSIDERED THE APPARENT FACTS, MATERIAL ON RECORD AND WE FOUND THAT THE ASSESSMENT ORDER WAS PASSED U/S.153 C R.W.S.14 4 OF THE ACT ON 3 0 .3.2015. DURING SUCH PERIOD THE DIRECTOR, WHO WAS MANAGI NG THE AFFAIRS OF THE ASSESSEE COMPANY, WAS IN THE JUDICIAL CUSTODY AND HE WAS RELEASED AS PER THE SUBMISSIONS OF LD. AR ON 22.1 2 .2016. WE FIND WITHOUT GOING INTO MERITS OF THE CASE ON THE PRINCIPLE OF NATURAL JUSTICE, THE ASSESSEE COMPANY CONSIDERING THE CIRCUMSTANCES AND CONDITIONS PASSED THROUGH, SHALL BE PROVIDED AN OPPORTUNITY TO SUBSTANTIATE THE CLAIM WITH RELEVANT DOCUMENTS AND EVIDENCE. ACCORDINGLY, IN THE INTEREST OF SUBSTANTIAL JUSTICE, WE REMIT THE ENTIRE DISPUTED ISSUE TO THE FILE OF AO FOR ADJU DICATION AND THE ASSESSEE WITHIN A PERIOD OF 30 DAYS FROM THE DATE OF RECEIPT OF THE ORDER SHALL FILE RETURN OF INCOME SUPPORTING WITH DETAILS SUO MOTU AND COOPERATE IN ASSESSMENT PROCEEDINGS . ACCORDINGLY, WE ALLOW THE APPEAL OF THE REVENUE (ITA NO. 37 /CTK/ 2017) FOR STATISTICAL PURPOSES. 1 5 . SIMILAR ISSUES HAVE BEEN RAISED IN ASSESSEES APPEAL I.E. ITA NOS. 38 , 39, 40 & 41 /CTK/2017(AY : 2010 - 2011 TO 201 3 - 201 4 ). SINCE WE HAVE REMITTED THE ENTIRE DISPUTED ISSUE TO THE FILE OF AO WHILE DECIDING THE APPEAL FOR A.Y.20 10 - 201 1 IN ITA NO. 37 /CTK/2017, THEREFORE, OUR OBSERVATION IN THIS REGARD SHALL APPLY MUTATIS MUTANDIS IN THESE CASES ALSO. ACCORDINGLY, WE ALSO ALLOW THESE APPEALS OF THE ASSESSEE FOR STATISTICAL PURPOSES. 16 . IN THE RESULT, APPEALS OF THE REVENUE I N ITA NO . 37 /CTK/2017 FOR A.Y.2010 - 2011 AND APPEALS OF ASSESSEE IN ITA NOS.38 TO 41 /CTK/2017 IT (SS) A NO S . 22 - 25, 37 - 41& 42 TO 45 /CTK/201 7 9 FOR ASSESSMENT YEAR 20 10 - 201 1 TO 20 13 - 201 4 ARE ALLOWED FOR STATISTICAL PURPOSES. ITA NOS. 42 TO 4 5 /CTK/2017 (AY : 2010 - 2011 TO 2013 - 2014) BY THE ASSESSEE IN CASE OF M/S NRB INFRASTRUCTURE PVT. LTD. 17 . SINCE WE HAVE DECIDED THE APPEALS IN CASE OF M/S NRB INFRASTRUCTURE PVT. LTD. FOR THE ASSESSMENT YEARS 2010 - 2012 TO 20132014, AND REMITTED THE ENTIRE DISPUTED ISSUE TO THE FILE OF AO CONSIDERING THE SUBMISSIONS OF LD. AR OF THE ASSESSEE ALONG WITH AFFIDAVIT THAT DURING THE ASSESSMENT PROCEEDINGS THE DIRECTOR WHO WAS MANAGING THE AFFAIRS OF THE COMPANY WAS IN THE JUDICIAL CUSTODY DUE TO WHICH THE RETURN OF INCOME EITHER U/S.139(1) OR 153 C OF THE ACT COULD NOT FILE, THEREFORE, IN THESE PRESENT APPEALS OF THE ASSESSEE, THOUGH THE LD. DR VEHEMENTLY OPPOSED FOR REMITTING TO THE ISSUE TO THE FILE OF AO, HOWEVER, IN THE INTEREST OF SUBSTANTIAL JUSTICE, WE DEEM IT FIT TO REMIT THE ENTIRE DISPUTED ISSUE TO THE FILE OF AO AND THE ASSESSEE IS DIRECTED TO FILE RETURN OF INCOME POSITIVELY BEFORE THE AO WITHIN A PERIOD OF 30 DAYS FROM THE DATE OF RECEIPT OF THE ORDER AND SHALL COOPERATE IN THE ASSESSMENT PROCEEDINGS. THE ASSESSEE SHALL ALSO BE GIVEN ADE QUATE OPPORTUNITY OF BEING HEARD BEFORE PASSING THE ORDER. WE ORDER ACCORDINGLY. 18 . IN THE RESULT, APPEALS OF THE ASSESSEE IN ITA NOS.42 TO 45/CTK/2017 ARE ALLOWED FOR STATISTICAL PURPOSES. IT (SS) A NO S . 22 - 25, 37 - 41& 42 TO 45 /CTK/201 7 10 19 . RESULTANTLY, ALL THE APPEALS OF ASSESSEE AND REVENUE ARE ALLO WED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 31/08/ 201 7 . SD/ - ( N. S. SAINI ) SD/ - ( PA V AN KUMAR GADALE ) / ACCOUNTANT MEMBER / JUDICIAL MEMBER CUTTACK ; DATED 31/08 /201 7 . . / PKM , SENIOR PRIVATE SECRETARY / COPY OF THE ORDER FORWARDED TO : / BY ORDER, ( SENIOR PRIVATE SECRETARY ) , / ITAT, CUTTACK 1. APPELLANT - 2. / THE RESP ONDENT - 3. ( ) / THE CIT(A), 4. / CIT 5. , , / DR, ITAT, CUTTACK 6. [ / GUARD FILE. //TRUE COPY//