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2. A few facts relevant for the decision of the controversy involved as narrated in the appeal may be noticed. The respondent- assessee, the main distributors of M/s Vodafone for Rohtak district under the name and style of M/s VM Teleconnect, filed return of income declaring total income of ` 2,92,360/-. During the course of assessment proceedings, the Assessing Officer noted from Form 26AS downloaded from ITD database that the appellant received income in the nature of contracts and commission amounting to ` 72,52,052/- from M/s Vodafone on which TDS amounting to ` 2,36,281/- had been deducted under 2 of 5 Sections 194C and 194H of the Act. The Assessing Officer noted that these receipts had not been reflected in the profit and loss account. Vide order dated 28.12.2011, Annexure A.I, the Assessing Officer made an addition of ` 72,52,052/-. Aggrieved by the order, the assessee filed an appeal before the Commissioner of Income Tax (Appeals) [CIT(A)]. Vide order dated 24.07.2012, Annexure A.II, the CIT(A) deleted the whole addition of ` 72,52,052/- with the observation that receipt of ` 10,65,345/- from Vodafone was on account of reimbursement of salary, which had been clarified by the assessee in re-casted profit and loss account. It was further recorded that receipt of discount of ` 13,09,267/- from Vodafone was on account of reimbursement of amount paid to Assistant Distributors. Apart from this, the assessee had incurred ` 62,000/- on account of short claims etc which had been booked under the head 'discount' and, therefore, only ` 62,000/- was debited to the profit and loss account. It was also noticed that incentive of ` 48,77,440/- was paid directly to retailer, by Vodafone and not routed through the account of the assessee. It was concluded that since the amount was neither due nor received by the assessee, question of adding the same as suppressed receipt did not arise and, therefore, was deleted. Not satisfied with the order, the department filed an appeal before the Tribunal. Vide order dated 19.05.2016, Annexure A.III, the Tribunal confirmed the order passed by the CIT(A) on the basis of the order dated 31.03.2017 passed by the coordinate Bench of Tribunal under identical facts in ITA No. 4679/Del/2012 (ITO Vs. Basant Kumar ), for the assessment year 2009-10. The issue was decided in favour of the assessee. Hence the instant appeal by the revenue.