DEPUTY COMMISSIONER OF INCOME TAX, PATNA V. SURESH PRASAD, PATNA

ITA 602/PAT/2024

AI Insights

This case involves an appeal by the Revenue against the order of the National Faceless Appeal Centre, Delhi, concerning the assessment year 2017-18. The primary contention was the handling of additional evidence submitted by the assessee, Suresh Prasad, during the appeal process. The CIT (Appeals) had accepted the additional evidence without considering the remand report from the AO, which led to the Revenue's appeal. The Income Tax Appellate Tribunal (ITAT) found that the CIT (Appeals) had not properly considered the remand report and thus remanded the case back to the AO for a thorough examination of the additional evidence and to issue a new order.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 788972 (ITAT-PATNA)
• Duration Of Justice: 1 year(s) 2 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-11-2025
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 27-09-2024
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MD. A.H. CHOWDHARY
• Assessee Lawyers: ABHI SARKAR
• Keywords: Set aside; Opportunity of being heard; Additional evidence

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA” BENCH, PATNA BEFORE SHRI DUVVURU RL REDDY, VP AND SHRI RAJESH KUMAR, AM ITA No.602/PAT/2024 (Assessment Year: 2017-18) DCIT Jai Prakash Narayan Bhawan, Patna-800001, Bihar Vs. Suresh Prasad Lakhan Vishwanth, Jagdeo Path, Patna, Bihar-800014 (Appellant) (Respondent) PAN No. AKTPP7439F Assessee by : Shri Abhi Sarkar, Adv. Revenue by : Md. A. H. Chowdhary, CIT (DR) Date of hearing: 26.11.2025 Date of pronouncement: 28/11/2025 O R D E R Per Duvvuru RL Reddy, VP: This is an appeal preferred by the Revenue against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 02.08.2024 for the AY 2017-18. 2. At the outset, the ld. CIT DR submitted that the assessee had filed additional evidence before the Ld. CIT(A). The Ld. CIT(A) asked for the remand report from the AO. The remand report was sent to the Ld. CIT(A) but without considering the remand report, the Ld. CIT(A) passed the order by relying on the additional evidence filed by the assessee. Therefore, he pleaded to set aside the order passed by the Ld. CIT(A) and remand the matter back to the file of the AO. Printed from counselvise.com Page | 2 ITA No.602 /PAT/2024 Suresh Prasad; A.Y. 2017-18 3. On the other hand, the Ld. Counsel for the assessee has submitted that the Ld. CIT(A) has examined the additional evidence filed before him by the assessee but he has not considered the remand report which was sent by the AO. He further submitted that the Ld. CIT(A) has considered all the aspects. Therefore, he pleaded to uphold the order of the Ld. CIT(A). 4. After hearing the rival contentions and perusing the materials available on record, we find that there is no dispute that the assessee filed additional evidence before the Ld. CIT(A) and Ld. CIT(A) called for the remand report but without considering the remand report the Ld. CIT(A) passed the order. Therefore, it is a fit case to set aside and remit the matter back to the file of the AO to examine the additional evidence filed by the assessee and pass speaking order after giving opportunity of being heard to the assessee. Accordingly, the appeal of the Revenue is allowed for statistical purposes. 5. In the result, the appeal of the Revenue is allowed for statistical purposes. Order pronounced in the open court on 28/11/2025. Sd/- Sd/- Sd/Sd/-- Sd/- (RAJESH KUMAR) (DUVVURU RL REDDY) (ACCOUNTANT MEMBER) (VICE PRESIDENT) Patna, Dated: 28.11.2025 Sangita Sinha, Sr.PS Printed from counselvise.com Page | 3 ITA No.602 /PAT/2024 Suresh Prasad; A.Y. 2017-18 Copy of the Order forwarded to: BY ORDER, True Copy// Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Patna Sr. No. Particulars Date Initials Person concern ed 1 Draft dictated on 27.11.2025 Sr.PS 2 Draft placed before author 27.11.2025 Sr.PS 3 Draft proposed & placed before the second Member AM 4 Draft discussed/approved by Second Member AM 5 Approved Draft comes to the Sr.PS/PS Sr.PS 6 Kept for pronouncement on Sr.PS 7 File sent to the Bench Clerk Sr.PS 8 Date on which file goes to the Head Clerk 9 Date of dispatch of Order 10 Dictation Sheet is attached herewith Yes 1. The Appellant 2. The Respondent 3. CIT 4. DR, ITAT, 5. Guard file. Printed from counselvise.com "