LESLEY BARBARA GALSTAUN,PATNA V. DC/AC CIRCLE-6, PATNA

ITA 287/PAT/2023

AI Insights

The case involves two appeals: ITA No. 287/PAT/2023 filed by the assessee, Lesley Barbara Galstaun, against the order of the Commissioner of Income Tax (Appeals) which had partly allowed her appeal for the Assessment Year 2017-18, and ITA No. 288/PAT/2023 filed by the Revenue against the same order. The primary issue revolved around the non-admission of certain additional evidences by the CIT(Appeals) and the failure to call for a remand report from the Assessing Officer. The Tribunal found that both the assessee and the Revenue had valid grounds for their appeals, leading to the decision to remit the matter back to the Assessing Officer for a comprehensive re-examination.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 27027 (ITAT-PATNA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-02-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2017-2018
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: PROVIDING ONE MORE
• Keywords: Set aside; Opportunity of being heard; Additional evidence
• Section: 144; 69A

Judgement Text

" ITA No. 287/PAT/2023 (A.Y. 2017-2018) & ITA No. 288/PAT/2023 (A.Y. 2017-2018) Lesley Barbara Galstaun 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-PATNA ‘e-COURT’, KOLKATA [Hybrid Court Hearing] Before Shri Duvvuru RL Reddy, Vice-President (KZ) & Shri Sanjay Awasthi, Accountant Member I.T.A. No. 287/PAT/2023 Assessment Year: 2017-2018 Lesley Barbara Galstaun,………………….....Appellant 0, Lesdon Villa, 18, New Patliputra Colony, Patna-800013, Bihar [PAN:AAVPG0948A] -Vs.- Deputy/ Assistant Commissioner of Income Tax,…………………………………………………….Respondent Circle-6, Patna - A N D - I.T.A. No. 288/PAT/2023 Assessment Year: 2017-2018 Assistant Commissioner of Income Tax,….,Appellant Circle-4, Patna, Lok Nayak Jai Prakash Bhawan, 4th Floor, Dak Bangalow Crossing, Frazer Road, Patna-800001, Bihar -Vs.- Lesley Barbara Galstaun,………………….....Respondent Lesdon Villa, 18, New Patliputra Colony, Patna-800013, Bihar [PAN:AAVPG0948A] Appearances by: Shri D.V. Pathy, Advocate, appeared on behalf of the assessee ITA No. 287/PAT/2023 (A.Y. 2017-2018) & ITA No. 288/PAT/2023 (A.Y. 2017-2018) Lesley Barbara Galstaun 2 Shri Ashwani Kr. Singal, JCIT, appeared on behalf of the Revenue Date of concluding the hearing: December 30, 2024 Date of pronouncing the order: February 27, 2025 O R D E R Per Duvvuru RL Reddy, Vice-President(KZ):- The appeal bearing ITA No. 287/PAT/2023 is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 3rd August, 2023 passed for Assessment Year 2017- 18. The appeal bearing ITA No. 288/PAT/2023 is preferred by the Revenue against the order of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 3rd August, 2023 for the Assessment Year 2017-18. 2. Brief facts of the cases are that the assessee is a proprietor of St. Karens Montessori School and is engaged in the business of running school. The assessee filed his return of income showing total income of Rs.4,54,47,900/- against which assessment has been completed at a total income of Rs.6,32,71,290/- under section 144 of the Income Tax Act, 1961. The ld. Assessing Officer made various additions under section 69A of the Act for Rs.1,43,73,139/-. Aggrieved by the order of the ld. Assessing ITA No. 287/PAT/2023 (A.Y. 2017-2018) & ITA No. 288/PAT/2023 (A.Y. 2017-2018) Lesley Barbara Galstaun 3 Officer, the assessee preferred an appeal before the ld. CIT(Appeals) 3. After considering the submissions made by the assessee, the ld. CIT(Appeals) partly allowed the appeal of the assessee and also the ld. CIT(Appeals) has not admitted the additional evidences filed by the assessee under Rule 46A of the Income Tax Rules. However, the ld. CIT(Appeals) has considered part of the additional evidences filed by the assessee and partly allowed the appeal of the assessee. 4. On being aggrieved, the Revenue as well as the assessee filed these appeals before the Tribunal. 5. We have heard both the sides. The only contention of the Revenue is that the ld. CIT(Appeals) has not given any opportunity to the ld. Assessing Officer and considered part of the additional evidences filed by the assessee and partly allowed the appeal of the assessee. Therefore, the ld. Departmental Representative pleaded before us that the matter should go back to the file of ld. Assessing Officer to examine the additional evidences filed by the assessee. Apart from this, the ld. Counsel for the assessee also filed an appeal before the ITAT on the ground that the ld. CIT(Appeals) has not admitted certain additional evidences and dismissed the appeal partly. Therefore, he pleaded before us that the matter should go back to the file of ld. Assessing Officer to examine the additional evidences filed by the assessee by providing one more opportunity of being heard to the assessee. ITA No. 287/PAT/2023 (A.Y. 2017-2018) & ITA No. 288/PAT/2023 (A.Y. 2017-2018) Lesley Barbara Galstaun 4 6. We have perused the material available on record. Considering the facts and circumstances of the case, it is an undisputed fact that the ld. CIT(Appeals) failed to call for the remand report from the ld. Assessing Officer and partly allowed the claim of the assessee. Similarly, the ld. CIT(Appeals) also rejected the additional evidences/some documents filed by the assessee saying that the additional evidence is to be admitted only if it falls within the conditions stipulated in Rule 46A of the Income Tax Rules, 1962. Therefore, after considering the facts and circumstances of the case, we are of the view that it is a fit case to set aside the orders passed by the ld. CIT(Appeals) and remit the matters back to the file of ld. Assessing Officer with a direction to examine these issues afresh after providing opportunity of being heard to the assessee. At the same time, the assessee is directed to place all the additional evidences before the ld. Assessing Officer and to cooperative with the proceedings of the Assessing Officer. The grounds raised by the assessee as well as by the Revenue are allowed for statistical purposes. 7. In the result, the appeal filed by the assessee as well as by the Revenue are allowed for statistical purposes. Order pronounced in the open Court on 27/02/2025. Sd/- Sd/- (Sanjay Awasthi) (Duvvuru RL Reddy) Accountant Member Vice-President (KZ) Kolkata, the 27th day of February, 2025 ITA No. 287/PAT/2023 (A.Y. 2017-2018) & ITA No. 288/PAT/2023 (A.Y. 2017-2018) Lesley Barbara Galstaun 5 Copies to :(1) Assistant Commissioner of Income Tax, Circle-4, Patna, Lok Nayak Jai Prakash Bhawan, 4th Floor, Dak Bangalow Crossing, Frazer Road, Patna-800001, Bihar (2) Lesley Barbara Galstaun, Lesdon Villa, 18, New Patliputra Colony, Patna-800013, Bihar (3) Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi; (4) CIT - , Patna; (5) The Departmental Representative; (6) Guard File TRUE COPY By order Assistant Registrar, Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha/Sr. P.S. "