ARUSHI PATRO L/R OF (LATE) PREM PATRO,VISAKHAPATNAM V. THE INCOME TAX OFFICER, WARD-3(3), VISAKHAPATNAM

ITA 194/VIZ/2025

AI Insights

The case involves Arushi Patro, the legal representative of the late Prem Patro, who appealed against the order of the Learned Commissioner of Income Tax (Appeals) at the National Faceless Appeal Centre, Delhi. The appeal was concerning the assessment year 2012-13, arising from an order passed under section 147 read with section 144 of the Income Tax Act, 1961. The primary issues in the appeal included the validity of the notice issued under section 148 of the Act and the sustenance of an addition of Rs.1,25,00,000 as unexplained income under section 69A of the Act. The assessee also contested the non-admission of additional evidence by the CIT(A). The Tribunal found merit in the assessee's request to admit additional evidences and remitted the matter back to the CIT(A) for a decision on merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 633671 (ITAT-VISAKHAPATNAM)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-06-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside; Additional evidence
• Section: 147; 148

Judgement Text

"आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM श्री िी. दुर्ाा राि, न्याधयक सदस्य, एिं श्री एस बालाक ृष्णन, लेखा सदस्य क े समक्ष BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A. No.194/VIZ/2025 (निर्धारण वर्ा/ Assessment Year: 2012-13) Arushi Patro L/R of (Late) Prem Patro Flat No. 710, MVV & MK Royal Gardens Ramnagar, Visakhapatnam – 530003 Andhra Pradesh [PAN: ALUPP8610J] v. Income Tax Officer – Ward – 3(3) Income Tax Office Pratyakshakar Bhavan MVP Colony, Visakhapatnam (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ Assessee Represented by : Shri GVN Hari, Advocate राजस्व का प्रतततितित्व/ Department Represented by : Dr. Aparna Villuri, Sr. AR सुिवाई समाप्त होिे की ततति/ Date of Conclusion of Hearing : 10.06.2025 घोर्णध की तधरीख/Date of Pronouncement : 12.06.2025 आदेश /O R D E R PER V. DURGA RAO, JM: 1. The captioned appeal is filed by the assessee against order of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal centre, Delhi [hereinafter in short “Ld.CIT(A)”] vide DIN & Order No. ITBA/NFAC/S/250/2024-25/1072686177(1) dated 29.01.2025 for the A.Y.2012- 13 arising out of order passed under section 147 r.w.s. 144 of the Income Tax Act, 1961 (in short ‘Act’) dated 30.12.2019. I.T.A. No.194/VIZ/2025 Arushi Patro Page No. 2 2. We observe that there is a delay of 27 days in filing the appeal. The Ld.Counsel for the assessee submitted that due to circumstances beyond his control the assessee could not file the appeal in time. We find that there is sufficient cause to condone delay. Accordingly, the delay is condoned. 3. Assessee has raised following grounds of appeal: “1. The order of the learned Commissioner of Income Tax (Appeals) is contrary to the facts and also the law applicable to the facts of the case. 2. The learned Commissioner of Income Tax (Appeals) is not justified in upholding the validity of notice issued u/s 148 of the Act. 3. Without prejudice to the above, the learned Commissioner of Income Tax (Appeals) is not justified in sustaining the addition of Rs.1,25,00,000 made by the assessing officer u/s 69A of the Act by treating the amount received from the company Atika Consultancy Limited as unexplained. 4. The learned Commissioner of Income Tax (Appeals) is not justified in not admitting the additional evidence filed by the appellant. 5. Any other ground that may be urged at the time of appeal hearing.”. 4. At the outset, when the appeal was taken up for hearing, Ld. Authorised Representative [hereinafter “Ld.AR”] submitted that assessee filed additional evidences before the Ld. CIT(A) and the same are not admitted. Ld.AR prayed that these additional evidences may be admitted and prayed that this appeal may be remitted back to the file of Ld. CIT(A) by providing one more opportunity to the assessee. 5. On the other hand, Ld. Departmental Representative [hereinafter in short “Ld. DR”], however, objected for admission of additional evidences at this stage, I.T.A. No.194/VIZ/2025 Arushi Patro Page No. 3 however, she has no objection to remit this issue back to the file of the Ld. CIT(A) for verification. 6. We have heard both the sides. In so far as admission of additional evidences is concerned, assessee is not able to file all the relevant documents before the Ld. AO and she has filled before Ld. CIT(A) for the first time. The Ld. CIT(A) rejected the additional evidences filed by the assessee on the ground that he is not able to explain proper reasons for filing the additional evidences. The assessee already submitted before us that he was not able to file these details before the Ld. AO due to circumstances beyond his control and he has filed before First Appellate Authority only. In our opinion, Ld. CIT(A) has to consider the additional evidences and has to pass the orders on merits. In view of the above, we set aside the order passed by the Ld. CIT(A) and remit the matter back to the file of Ld. CIT(A) and direct the Ld. CIT(A) to admit the additional evidences to pass the orders on merits in accordance with law. Accordingly, the grounds raised by the assessee is allowed for statistical purpose. 7. In the result, appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on 12th June, 2025. Sd/- (एस बालाक ृष्णन) (S. BALAKRISHNAN) लेखा सदस्य/ACCOUNTANT MEMBER Sd/- (िी. दुर्ाा राि)Sd/- (V. DURGA RAO) न्याधयक सदस्य/JUDICIAL MEMBER Dated : 12/06/2025 Giridhar, Sr.PS I.T.A. No.194/VIZ/2025 Arushi Patro Page No. 4 आदेशकीप्रनतनलनपअग्रेनर्त/ Copy of the order forwarded to :- 1. निर्धाररती/ The Assessee : Arushi Patro L/R of (Late) Prem Patro Flat No. 710, MVV & MK Royal Gardens Ramnagar, Visakhapatnam – 530003 Andhra Pradesh 2. रधजस्व/ The Revenue : Income Tax Officer – Ward – 3(3) Income Tax Office Pratyakshakar Bhavan MVP Colony, Visakhapatnam 3. The Principal Commissioner of Income Tax 4. नवभधगीयप्रनतनिनर्, आयकरअपीलीयअनर्करण, नवशधखधपटणम/DR,ITAT, Visakhapatnam 5. The Commissioner of Income Tax 6. गधर्ाफ़धईल/ Guard file आदेशधिुसधर / BY ORDER Sr. Private Secretary ITAT, Visakhapatnam "