fix: invalid imports (#27101)

diff --git a/erpnext/regional/italy/utils.py b/erpnext/regional/italy/utils.py
index ba1aeaf..56f609e 100644
--- a/erpnext/regional/italy/utils.py
+++ b/erpnext/regional/italy/utils.py
@@ -6,9 +6,8 @@
 from frappe.utils import flt, cstr
 from erpnext.controllers.taxes_and_totals import get_itemised_tax
 from frappe import _
-from frappe.core.doctype.file.file import remove_file
+from frappe.utils.file_manager import remove_file
 from six import string_types
-from frappe.desk.form.load import get_attachments
 from erpnext.regional.italy import state_codes