Income Tax Appellate Tribunal - Chandigarh
Ito, Sirhind vs M/S Gokul Steel Rolling Mills, Mandi ... on 31 August, 2017
IN THE INCOME TAX APPELLATE TRIBUNAL
DIVISION BENCH, CHANDIGARH
BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER
AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER
ITA No.613/Chd/2017
(Assessment Year : 2012-13)
The Income Tax Officer, Vs. M/s Gokul Steel Rolling Mills,
Ward-1, Mandi Gobindgarh, Vill.Kumbh, Amloh Road,
Hq. Sirhind. Mandi Gobindgarh.
P A N : AAAFJ8099E
(Appellant) (Respondent)
Appellant by : Shri Manjit Singh, DR
Respondent by : Shri Rajeev Dutta, CA
Date of hearing : 16.08.2017
Date of Pronouncement : 31.08.2017
O R D E R
PER ANNAPURNA GUPTA, A.M.:
Th i s a p p e a l h a s b e e n f i l e d b y t he R e v e n u e a g a i nst t h e order pa s s e d by the L d . CI T( A p p e a l s ) , P at i a l a d a te d 3 0 . 1 . 2 0 1 7 r e l a ti n g t o a s se s s m e nt y e a r 2 0 12 - 1 3 .
2. Th e Revenue ha s raised the f o l l o w i ng g r o u nd s of appeal:
"1. In the facts and circumstances of the case, the Ld. CIT(A) has erred in deleting the addition of Rs.52,24,668/- made by the Assessing Officer on account of unaccounted investment in unaccounted production and Rs.7,18,224/- made on account of unaccounted profit in unaccounted production.
2. It is prayed that the order of Ld. CIT (A) be set aside and that of the AO restored.
3. The appellant craves leave to add or amend any grounds of appeal before the appeal is heard and finally disposed of."
3. Th e only issue in the pr e s e nt appeal pertains to r e j e c t i o n o f b o oks o f a c c o un t o f th e a s s e s se e o n ac c o u n t o f 2 d i s p a r a t e co n s um p t i o n o f e l ec t r i c i t y v i s - à -v i s p ro d u c t i o n o f f i n i s h e d g o od s an d f u r t h e r m a k i n g a d d i t i o n o f Gr o s s P r o f i t and u n a c c o u n te d i n v e s t m e nt by working out the u n a c c o u n te d p r od u c t i o n of t h e a ss e s s e e .
4. Th e f a c t s r e l e v a n t t o t h e c a s e a r e t h a t t h e a ss e s s e e f i r m i s a r o l l i n g m i l l w h e r e i n i ro n & s t e e l p r o d u c t s v i z . F l a t s & B a r s o f v a ri ou s s i z e s a r e m an u f a c t u r ed . Th e A . O . h a d observed th a t in this c as e , e l e c t r i ci t y c o nsu m e d was d i r e c t l y re l a t e d to p r o d u c t i o n o f fi n i s h e d g oo d s . I n o r d e r to co-relate t he c o n s u m p t i on of electricity v i s- a - v i s the p r o d u c t i on s h o wn , t h e A . O. g a t he r e d i n f or m a t i on r e g a r d i ng c o n s u m p t i o n of e l e c t r i ci t y f r o m t h e E l ec t r i c i t y bo a r d . The A . O . a n a l y ze d th e d a t a a n d r ep r o d u c e d t h e s am e i n f i v e different A n n e xu r e s duly e n c l os e d with the as s e s s m e nt order. A n n e x u re - A showed qua n t i t y of fi n i sh e d goods p r o d u c e d on a g i v e n d a y i n m et r i c t o n s, e l e ct r i c i t y u n i ts c o n s u m e d o n t ha t d a y a n d a l s o a m o u n t o f e l e ct ri c i t y u n i t s c o n s u m e d p e r me t r i c to n of f i ni sh e d g o od s p ro d uc e d o n t h a t d a y . I t w a s o b s er v e d t h a t t h e e l e c t r i c i t y c o n s u mp t i o n p m t. o f f i n i s h e d g oo d s v a r i e d f r o m 0 . 05 u n i t s t o 1 . 1 3 u n i t s w h i l e the average for the entire year is 426.11 units. Th e A n n e x u r e -B s h o w e d t h e d a y s o n w h i c h e l e c tr i c i t y c o n s u med p e r m e t r i c t o n o f f i n i s h e d g o o d s w a s l o w b u t t h e p r o d u c t i on o f f i n i sh e d go o ds w a s ve r y hi g h. A n n e x ur e - C sh o w e d t he d a y s o n w h i c h the e l e c t r i ci t y u n i ts c o n s u m e d p er m e t r i c t o n o f f i n i s h e d g o o ds w a s v e r y h i g h w h e r e as t h e p ro d u c t i o n of f i n i s h e d g o o ds i s v e r y l o w . F u r the r , t h er e we r e c er t a i n da y s 3 w h e n t h e r e wa s h i g h c o n s u mp ti o n o f e l e ct r i c i t y b u t n o p r o d u c t i on o f f i n i s h e d go o d s . Th e d e t ai l s we r e r e p r o d u c ed i n t h e a s s es s m en t o r d er . I t w as a l s o o bs e r v e d t ha t c l o se t o t h e s e d a y s e l e c tr i c i t y c o n su m p t i o n w a s a l m o s t s a m e w i th h i g h p r o d u c ti o n o f f i n i s h e d g oo ds . A n n e x u r e -D s h o w e d t h e d e t a i l s o f c l o s e d d a y s o n wh i c h th e r e w as l o w c on s u m p t i o n of e l e c t ri c i t y an d no p r od u c t i o n of f i ni s h e d g o o d s . Th e A n n e x u r e -E showed the e l e ct r i c i t y u ni t s co n su m e d per m e t r i c t o n o f f i ni s h e d go o d s p r od u c e d ov e r 30 da y s p e ri o d . W h e n c o n f r o nt e d o n t h i s i s s u e , th e a s s e s s e e s u bm i t t e d t h a t t h e c o n su m p t i on o f e l e c t r i ci t y de p e n d s on v a ri ou s f a c to r s n a m e l y d e l a y o r t i m e l a g i n t h e r e c o r d i n g o f p ro d u c t i o n i n t h e b o o k s , d i f f er e n c e i n t y p e an d q u a l i t y o f r a w m a t e r i a l u s e d , p o w e r c u ts , g r i d f a i l u r e s , v o l t a g e f l uc t u at i o n s , m i l l c o n d i t i o n, m o to r, b r e a k d o w n of m a c h i n er y , d i f fe r e n t l oa d t a k e n b y o t h e r m a c h i n e s n o t rel a t e d w i t h p r od uc t i o n , an d labour efficiency etc. Th e detailed reply of assessee is r e p r o d u c ed i n t he a s s e ss m e n t o rd e r . N ot s at i s f i ed w i t h t he c o r r e c t n es s of th e b o o ks o f a c c ou n t o f t h e a s s ess e e f o r t h e r e a s o n s d e t a i l e d i n t h e a s s e ssm e n t o r de r , th e A s s e s s i n g O f f i c e r r e je c t e d t h e s a m e . W h i l e d o i n g s o , h e r e l i e d o n t h e c a s e s of M el t o n I n d i a v s. C om m i ss i o n e r o f Tr a d e of Ta x ( U P ) A p p e a l N o . ( C i vi l ) 3 7 3 o f 2 0 0 7 ( S C ) , S h . G a n p a t i E m b r o i d e r y P v t . L t d . v s . CI T 1 6 D TR ( P & H ) a n d K a n c hw a l a G e m s v s . J CI T 2 8 8 I TR 10 ( S C ) . Th e A . O. , t h e r e af t e r , ado p t e d t h e v a l u e o f e l e c tr i c i t y c o n s u m e d p mt. o n t h e b a s i s o f m i n i m u m a v e r a g e v a l ue f o r a p e r i o d o f 3 0 d a y s a s s u m i n g th a t w i t h i n a p e r i o d o f 3 0 d a y s v a r i o u s t yp e s o f r a w m a t er i a l s w o u l d 4 have been u s ed and other f ac t o r s c o n t ri b u t i n g to t he v a r i a t i o n i n c o n su m p t i o n o f e l ec t ri c i t y p m t o f f i ni sh e d g o o d s w o u l d h av e b ee n t a k e n c a r e o f . Th e A . O . a c c or di n g l y to o k t h e l o w e st a v e r ag e v a l u e wh i c h i s 3 3 7 . 2 6 un i t s pm t . O n t hi s b a s i s , t h e A . O . e s t i m a t e d t h e un a c c o u n t ed p r o du c t i o n . Th e A . O . g a v e s om e re l i e f f o r th e e l e ct r i c i t y u ni t s n o t r e l a t e d t o p r o d u c t i on d u e t o c l o s ed d a ys a n d , t h er e a f t er , c o m p u t ed t h e a c t u al e l ec t ri c i t y c on s u m e d fo r 1 2 m o nt h s o n t h e b a si s o f 3 3 7 . 2 6 u n i t s p m t . o f p r o d u ct i o n a s p er c h a rt r e p r o d u c ed i n t h e a s s e s s m e nt o r d e r . Th e A . O . c o m p u t e d t h e qu a n t u m o f a c t u a l f i n i s h ed go o d s p r od u c e d an d , t h e re a f t e r, as c e r t a i n ed t h e u n a c co u n t e d p r o d u c t i o n f o r ea c h m o n t h a f t e r d e d u c t i n g t h e f i n i sh e d g o od s p r o d u c ed d ur i n g t h e mo n t h s s h o w n i n t h e b o o k s o f ac co u n t s . Th e r e a f t er , o n t h e b a s i s o f a v e r a g e s a l e s r at e t o ta l u n a c c o u n te d p r od u c t i o n w a s e st i m a t e d i n m o n e t a r y t er m s a n d t h e n a d o pt i n g t h e g r o ss p r o f i t r a t e shown by the assessee, the unaccounted profit of R s 7 , 1 8 , 2 24 . 9 5 / - o u t o f t h e u na c c o u n t e d p r o du c t i o n was worked out and added to the income of the assessee. S e c o n d l y , t h e p ea k u n a c c o un t e d p r o d u c t i on f o r th e r e l e v ant m o n t h w a s de t e rm i n e d a n d by mu l t i p l y i ng w i t h th e a v e r a g e s a l e s r at e o f f i ni s h e d g oo d s , the u n a c c o un t e d i n v e s t m e n t w a s w o r k e d o ut a t R s . 5 2 , 2 4 ,6 67 . 6 3 / - a n d a dde d t o t h e i n c o m e o f t h e ass e s s e e .
5. A g g r i e v e d b y t he o r d e r o f t h e A s s e s s i n g O f fi c er t h e a s s e s s e e f i l e d a n a p p e a l be f o r e th e L d . CI T( A p p e al s ) . B e fo r e t h e L d . CI T( A p pea l s ) t h e a s s es s e e c o n t e n de d t h at s i n c e i t i s 5 a l s o i n d ul g i n g i n p r o d u c t i o n o f p i p e s a l on g w i t h p r o d u c t i on o f f l a t s a n d b ar s , t h e d a t a r e l a t i n g t o c o n su m p t i o n o f e l e c t r i ci t y n e e ds to be r e w or k e d after e xcl u d i n g he p r o d u c t i on o f p i p e s u n d e r t a ke n b y t h e a s s e s s e e a n d t h a t the r e wo r k e d da t a w o ul d r ef l ec t that the v ar i a t i o n in c o n s u m p t i o n o f e l e c t r i ci t y i n t he c a s e o f f l a t s w a s w i t hi n 15% range which has been accepted by the A s s e s s i ng Officer in s u b se q u e n t y e ar s . Th e s u b m i s s i on s of t he assessee were forwarded to th e A s s e s si n g Of f i c e r who a c c e p t e d t h e con t e n t i o n o f t he a s s e s s e e s t a ti ng t h a t t h e i n i t i a l d a ta h a s b e e n c o m p l i ed b y i n c l u d i n g t he p r o d u c t i on o f p i p e s a l so a nd w h i c h n e e de d t o b e e x c l u de d fo r w o r k i n g o u t t h e c o r r ec t c o n s u m p t i o n o f e l e c t r i ci t y a nd th a t r e v i s e d d a t a s h o w e d th e e l e c t ri c i t y c o n su m p t i o n w i t h i n 1 5 % o f t h e a v e r a g e c o n s u mpt i o n . Th e L d. CI T( A p p e a l s ) a f t er c on s i d e r i n g t h e s u b m i ss i o n s o f b o t h t he a ss e s s e e a n d t h e A s s e s s i n g O f f i c e r i n h i s c ou n t e r c om m e n t s s e t a s i de t h e a c ti o n o f t h e Assessing Of f i c er of r e j e c t i ng books of a c c o un t of t he a s s e s s e e a n d d el e t e d th e a dd i t i on m a d e a s a c on s e q u e n c e on account of u n a c c o u n ted p r o d u c t i o n. Th e L d . CI T( A p p e a l s ) stated t ha t a detailed study had b e en c o n d u c t e d b y a c o m m i t t e e co n s t i t u t e d b y t h e P r i n c i p a l CI T, Patiala with a view to e x ami n e the v a r i at i o n in th e c o n s u m p t i o n o f e l e c t r i ci t y v i s- à -v i s p r o d u ct i o n of f i n i s h e d g o o d s i n t h e rol l i n g m i l l s a nd i n d u c t i o n f u r n ac e s o f th e area. Th e c om mi t t e e w as a br o ad b a s e d m u l t i mem b e r b o dy a n d i n c l u de t h e A d d l . CI T, R a n g e , M a n d i G o b i n d ga r h a s i ts h e a d a n d a l l t he A s s e s s i n g O f f i c e r s o f t h e r a ng e a s i t s 6 members. Th e L d . CI T( A p p e a l s) o b s e r v ed that the s a id committee was assisted by experts f ro m t he N a t i o n al I n st i t u t e of S ec o n d a r y S te e l Te c h n o l o g y and industry r e p r e s e n ta t i v e s. Th e L d . CI T( A p pe a l s ) fu r t h e r h e l d t h a t t he r e p o r t o f t h i s com m i t t e e h a d d ec i d e d t o g i v e n b e ne f i t o f 1 5 % v a r i a t i o n i n c o ns u m p t i o n o f e l ec t r i c i t y p e r M T o f f i n i s h ed g o o d s p r o du c e d f r o m t h e a v e ra g e w o r k ed o u t o n y e a r l y basis. Th e L d . C I T( A p p e al s ) a l so f o u n d t h a t t he A s s e s s i ng Officers had been following this norm for making a s s e s s m e nt s in similar c a ses . Th e L d . C I T( A p p e a l s ) , t h e r e f o r e, h e l d th a t i n v i e w o f th e r e c o m m e nd a ti o n s o f t he a f o r e s a i d c o m mi t t e e a n d i n v i e w o f th e f i n d i ng s o f t h e Assessing O f fi c er that in th e case of the a ss e s s e e the v a r i a t i o n i n e l ect r i c i t y co n s u m pti o n w a s w i t h i n 15 % r a n g e , t h e r e w a s n o r ea s o n t o r e j e ct th e b o o k s o f a c co u n t o f t he assessee. Th e r e l e v a n t fi n d i n g s o f t h e L d .CI T( A p p e a l s ) a re as under:
"On a careful consideration of the totality of facts and circumstances on record, I'm of the view that the plea of the appellant company merits consideration. It is a matter of fact that a detailed study has been conducted by a Committee, constituted by the Principal CIOT Patiala, with a view to examine the variation in the consumption of electricity vis-a- vis the production or finished goods in me rolling mill and induction furnaces of the area. The committee, a broad-based multimember body, had the additional Commissioner of Income Tax, Range, Mandi Gobindgarh as its head and all the AO's of the range as its members. It was assisted by the experts from the National Institute of the Secondary Steel Technology (NISST) and the industry representatives. I have accessed its report from the JCIT, Range, Mandi Gobindgarh. It's relevant excerpt reads as under:
"Thereafter, to ascertain the amount of variation in consumption of electricity per metric ton of finished goods produced of similar sizes and odd sizes, the AOs carried out on the spot verification by running some of the rolling mills on a fix period of time and noticed 7 quite appreciable variation in the consumption of electricity per metric ton of finished goods in similar sizes as well as odd sizes. The technical experts from national Institute of secondary steel technology (NISST), Mandi Gobindgarh also opined that given the nature of technology, raw materials and finished goods, substantial variation in the number of electricity units for production of one metric ton of finished goods inter day basis, are bound to be there."
Based on its finding of facts, it has decided "to give benefit of 15% variation in consumption of electricity per metric ton of finished goods produced from the average worked out on yearly basis". Meaning thereby, that 15% variation in the number of electricity units consumed per metric ton of finished goods as compared to the average consumption of electricity units per metric ton of finished goods is the industrial norm warranting no adverse cognizance. Hence, because of that reason alone, books of account should not be rejected. Indeed, as stated above, pursuant to the report of the Committee, the AO's have followed this norm while making assessments in similar cases and in similar set of circumstances and accepted the book results shown by the assessees. In view of this and also placing reliance on the decision of the Hon'ble Punjab and Haryana High Court in the case of Reita Biscuits (supra), I am of the view that the book results shown by the appellant company for the year under consideration need to be accepted as well. Consequently, the action of the AO in respect of rejection of books of account by resorting to Sec. 145(3) of the I.T. Act is not upheld. The AO is directed to accept the book results shown by the appellant. The twin additions made by the AO on account of unaccounted profits and unaccounted investment are also deleted as a consequence."
6. Aggrieved by t he same the Rev e n u e h as filed the p r e s e n t a p p e al be f o r e us . D u r i ng t h e c o u r se o f h e a r i n g t h e L d . D R r el i e d up o n t h e o rd e r o f t h e A s s e ss i n g O f f i c e r and stated that on account of clear-cut v a ri a t i on in the c o n s u m p t i o n p a tt e r n o f el e c t r i c i t y v i s - à - vi s p r odu c t i o n , th e b o o k s o f a cc o u n t h a d b e e n r i g h t l y r e j e c t e d an d u na c c o u n t e d p r o d u c t i on w o rk e d out and made a d di t i o n a l o n g w i th u n a c c o u n te d i n ve s t m e n t .
7. Th e L d . c o u ns e l f o r a s se s s e e , o n t h e o t he r h an d , d r e w our a t t e nt i o n to the f ac t that fo l l o w i n g t he 8 r e c o m m e n da t i o ns of the c o mm i t t e e c o ns t i t u te d by t he Principal CI T, P a t i a l a t h e I TA T C h a n d i g a r h B e n c h in a n u m b e r o f c a s es a c c e p t e d b o o k re s u l t s o f t h e a sse s s e e a n d deleted th e a dd i t i o n m ad e on account of un a c c o u n t ed p r o d u c t i on and investment wh e r e there was clear-cut f i n d i n g th a t t h e c o n s u m p t i o n o f e l e c t r i ci t y f e l l w i t h i n t he r e c o m m e n de d 15 % r a n g e. Th e L d . c ou n s e l f or a s s e s se e s u b s t a n t i a l l y d re w o u r a t t e nt i on t o t h e f i n d i n gs o f t h e o f t h e I TA T C h a n d i g a r h B e n c h i n th e c a s e o f I TO , W a r d - 1 V s . M/s Dhiman Steel Rolling Mills r e p or t e d in I TA N o . 3 9 2 / C hd / 2 0 17 d a t e d 28 . 4 . 2 017 .
8. W e h a v e h e a rd th e c o n te n t i o n s of b o t h t h e p a r t i es . W e find no i n f i rm i t y in the o r d er of the L d . CI T( A p p e a l s ) . U n d o u b t e dl y b o ok s i n t h e p r e s e nt c a s e h a v e b e en r e j e c t ed o n a c c o u n t o f d i s p a r a t e co n s u mp t i o n p a tt e r n o f e l e c t r i ci t y vis-à-vis p r o d u ct i o n of finished goods. It is also an a c c e p t e d f a ct o n r e c o r d t h a t t h e P r i n c i p a l CI T, Pa t i a l a h a d c o n s t i t u te d a co m m i t t e e to r ec o m m e n d the acceptable v a r i a t i o n i n t h e c o n s u m p ti o n pa t t e r n o f e l e c tr i c i t y w i t h r e s p e c t t o t h e s te e l i n d u s tr i e s wh i c h h a d r ec o mm e n d e d an a c c e p t a b l e v a r i at i o n o f 1 5 % . I t i s a l s o n o t d i s p ut e d a n d i s i n f a c t a n a dm i t t e d f a ct t h at th e v a r i at i o n i n e l e c t r i ci t y consumption of the assessee was well within 15% r e c o m m e n de d r an g e . Fu r t h e r w e f i n d th a t on i de n t i c a l s et o f f a c ts t h e I TA T C h a n d i g a r h Be n c h i n t h e c a se o f M/ s D h i m a n S t ee l R ol l i n g M i l l s ( s u p ra ) h a s h e l d t h a t t h e r e w as n o r e a s o n t o re je c t t h e b o o ks o f a c c o u n t o f t he a s s e s s e e i n 9 s u c h c i r c u m st a nc e s a n d h a d , t h er e f o r e , d e l et e d th e a d d i t i o n made on a cco u n t of u na cc o u n t e d pr o d uc t i o n and u n a c c o u n te d i n ve s t m e n t . Th e r el e v a n t fi n d i n g s of t h e I TA T C h a n d i g a rh B e nc h i n t he c a s e of M / s D hi m a n Ste e l R o l l i n g M i l l s ( su p r a ) a r e a s u n d e r :
" 8. At the outset, the Ld. Counsel f or the assessee has brought to our kno wledge that on identical issues, wherein the additions made by the Assessing off icer on estimation basis as discussed above were upheld by the concerned CIT(A), the assessees pref erred appeals bef ore this Tribunal and this Tribunal vide its common order dated 14.2.2017, passed in a bunch of about 85 appeals in the case of M/s Modi Oil & General Mill, Mandi Gobindgrh and Others in ITA No. 149/Chd/2016 and Others while observing that consequent to the report of the Committee constituted by the Principal, Commissioner of Income T ax, Patial a some internal guidelines regarding acceptability of variation upto 15% have been issued and f urther that no additions have been made on simil ar issue in subsequent years by the Assessing off icer, has remanded the matter to the Assessing off icer with a direction to decide the issue afresh in accordance with l aw in the light of the internal guidelines issued by the Principal, Commissioner of Income Tax, Patial a.
9. The Ld. counsel has stated that this matter need not to be restored in the present appeals as the Ld. CIT(A) while deciding the above appeals in f avour of the assessee has already f ollowed the internal guidelines of the committee constituted by the Principal Commissioner of Income Tax, Patial a. That the Committee so constituted was a Broad based Multi Member body having Additional Commissioner of income T ax, Mandi Gobindgarh as its Head and all the Assessing officers of the Range as its Members. It was also assisted by the experts of the National Institute of the Secondary Steel Technology (NISST ) and the Industry representatives. The Ld. CIT(A) has accepted the variation of 15% in consumption of electricity per metric ton of f inished goods as per the report of the Committee. The same has already been followed by the Assessing off icer in subsequent assessment year. Considering the above f acts and circumstances, we do not f ind any inf irmity in the order of the CIT(A) while directing the Assessing off icer to accept the books results sho wn by the assessee and to delete the additions made by the Assessing off icer on account of unaccounted prof its / 10 unaccounted investment made on estimation basis as discussed above. The order of the CIT(A) is, theref ore, upheld.
10. Since the f acts and issue involved in all the other captioned appeals are identical, hence, in vie w of our f indings given above, we do not f ind any merit in all the appeals of the Revenue and the same are accordingly dismissed."
9. S i n c e t h e f a c t s i n t h e p r e se n t c as e a r e i de n t i c al to t h a t i n t h e c a se o f M / s D h i m an S t ee l R o l l i ng M i l l s ( s u p r a ) th e d e c i s i o n r e n de r ed t h e r e i n s q u a re l y a p p l y i n t he p r e s e n t case following which we uphold the o r de r of the L d . CI T( A p p e a l s ) a c c e p t i n g th e b oo k r e s u l t s o f t he a s s e s s ee a n d d e l et i n g t he a d d i ti o n ma de o n ac c o u n t of p r o f i t o n u n a c c o u n te d p r od u c t i o n o f R s . 7 ,1 8 , 2 2 4 / - a n d u na c c o u n t e d i n v e s t m e nt o f Rs. 5 2 , 2 4 , 6 68 / - .
10. I n t h e r es u l t , t he a p p e a l o f t h e R e v e n u e i s , t h ere f o r e , d i s m i s s e d.
O r d e r p r on o u n c ed i n t h e o p e n cou r t .
Sd/- Sd/-
(SANJAY GARG) (ANNAPURNA GUPTA)
JUDICIAL MEMBER ACCOUNTANT MEMBER
Dated : 31 s t August, 2017
*Rati*
Copy to:
1. The Appellant
2. The Respondent
3. The CIT(A)
4. The CIT
5. The DR
Assistant Registrar,
ITAT, Chandigarh