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TMI Blog2018 (9) TMI 67X X X X Extracts X X X X X X X X Extracts X X X X ..... Godara, Judicial Member By Assessee : None By Respondent : Shri A. Bhattacherjee, Addl. CIT-DR ORDER Per S. S. Godara, Judicial Member:- These two Revenue s appeals for assessment years 2012-13 2013-14 arise against the Commissioner of Income Tax (Appeals)-Asansol s separate orders; both dated 31.05.2017 passed in case No.s 115/CIT(A) /SL/ACITCir-1/Asl/15-16 230/CIT(A)/ASL/Wd-1(2)/Asl/15-16; both dated 31.05.2017, involving proceedings u/s 143(3) of the Income Tax Act, 1961; in short the Act . Case called twice. None appears at the assessee s behest. The Registry has already sent RPAD notice(es); dated 02.07.2018. We accordingly proceed ex parte. 2. It emerges at the outset that the Revenue s sole substanti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2009-10. In this case the Hon'ble Tribunal has discussed the issue of cash purchase made by the assessee form Asansol Bottling Packaging Co. Pvt. Ltd. the Hon'ble Tribunal has held as under: We find that M/s Asansol Bottling Packaging Co. Pvt. Ltd is a bottling plant cum warehouse under Rule 2(vii) of the W4sst Bengal Excise Rules 2005 with privilege granted under section 22 of the Bengal Excise Act, 1909. At this juncture, it would be relevant to go into the definition of warehouse as provided under the State Excise Rules 2005 as below:- Warehouse under Rule 2(vii) of the W.B. Excise Rules 2015, means the warehouse for supply of country spirit to retail vendors, established at convenient places by the Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e pertinent to look into Section 22 of the Bengal Excise Act, 1909 at this juncture as below:- Section 22-Grnt of exclusive privilege of manufacture and sale of country liquor or intoxicating drugs. (1) The State Government may grant to any person, on such conditions and for such period as it may think fit, the exclusive privilege- (a) Of manufacturing, or supplying by wholesale, or (b) Of manufacturing, and supplying by wholesale, or (c) Of selling, by wholesale or retail, or (d) Of manufacturing or supplying by wholesale and selling retail, or (e) Of manufacturing and supplying by wholesale and selling retail Any country liquor or intoxicating drug within any specific local area; provided th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons of the Excise Department, Government of West Bengal. At the cost of repetition, we would like to state that the said regulation mandated the payments to be made directly into the bank account of the said wholesale licensee by the retail vendor (i.e. assessee herein) for strict and effective regulation of the country liquor and for prevention of spurious stocks and black marketing transactions form the same. Hence it could be safely concluded that the sad wholesale licensee had acted at the instance of the State Government Once this is so, then the said wholesale licensee could be construed as an agent of the State Government. For the sake of convenience, the relevant rule is reproduced hereunder:- Rule 6DD(k)- where the payment i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2 raised by the assessee for both the years under appeal is allowed. The facts of the case are similar regarding disallowance u/s. 540A(3). I am of the opinion that the issue under consideration is covered by the decision of jurisdictional Tribunal as discussed above. Respectfully following the above decision, the appeal of the assessee is hereby allowed. The disallowance made under section 40A(3) of ₹ 25277125/- is hereby deleted. 3. We have given our thoughtful consideration to Revenue s grievance . The same is found to be devoid of merit as the above co-ordinate bench has concluded qua the very payee that it falls within the exception provided in Rule 6DD(k) of the Income Tax Rules since acting as agent of the Governme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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