The Pr. Commissioner of Income Tax- 4 vs. M/s. Pavani Structurals Pvt. Ltd

l3M7 | IN THE HIGH GOURT FOR THE STATE OF TELANGANA AT HYDERABAD WEDNESDAY, THE NINTH DAY OF JULY TWO THOUSAND AND TWENTY FIVE PRESENT THE HON'BLE SRI JUSTICE P.SAM KOSHY AND THE HON'BLE SRI JUSTICE NARSING RAO NANDIKONDA tNcoME TAX TRIBUNAL APPEAL NO: 105 OF 2025 Appeal under section 260-4 of the lncome Tax Act, agalnst the order dated 15-0'1-2025 in l.T.A.No.84lHydl2021 for the assessment year 2016'17 on the file of the lncome Tax Appellate Tribunal 'B' Bench. Hyderabad Between: The Pr. Commissioner of lncome Tax- 4, Hyderabad. ...Appellant AND M/s. Pavani Structurals Pvt. Ltd, Door No. 2-2- 11O511O, Trlak Nagar Hyderabad 500082,Telangana ... Respondent Counsel for the Appellant: Mr. K. Sudhakar Reddy (Sr SC FOR INCOME TAX) Counsel for the Respondent: None Appeared The Court delivered the following: JUDGMENT

THE HONBLE SRI JUSTICE P.SAM KOSHY AND THE HONBLE SRI JUSTICE NARSING RAO NANDIKONDA INCOME TAX TRIBUNAL APPEAL No.tOS OF 2o2s JUDGMENT @er Ih,t'l)le S.a.tustLce p_Sant Kosh\) Heard Mr.K.Sudhakar Reddy, iearned Senior Standing Counsel for Income Ta-x, appearing on behalf of the appellant. 2. The instant appeal under Section 260A of the lncome Tax Act, 196 1, has been prelerred by the Revenue as the appellant against the order, dated 15.O1.2025,. passed by the Income Ta_x Appellate Tribunal, Hyderabad 'B" Bench, Hyderabad, in I.T.A.No.8aIHyd/2O2l for the Assessment Year 2016' 17 . 3. The prim ar1. ground of challenge raised bv the k:arned Stancling Counsel appearing for the appellant was that the Commissioner Appeals as also the ITAT has failed to properly appreciate the Rule 4oA of the Income Tax Rules, 1962 dealing with the additional evidence to be produced beforc the appeilate forum. 4 The contention of the learned Standing Counsel [or the appellant that the Commissioner appeals as also the ITAT ought to have

Page 2 of4 up the said deficiency, bills/ evidences produced all the relevant by the assessee '1 remanded the matter for scrutinizing the additionar evidence rvhich was produced before the appellate forum for the flrst time. 5. However, perusal of record, particularly, the findings given by the ITAT, we find that the very ground raised by the appellant was dealt with by the learned ITAT categorically. The findings of the learned ITAT is reproduced hereinunder: "To make vouchers / before the Ld. CIA (A) in support of claim of expenditure of Rs.6,23, lO,7TS/_. Therefore, the claim of assessee has been substantiated by the extracts in the book of account and supporting bills and vouchers which r.r,as further corroborated by independent evidence in the shape of Bank Account Statement. Once the claim has been supported by Books of Accounr and bills & vouchers as rvell as independent evidence of Bank Account Statement, the need of further verification v'as right not felt by Ld. CIT (A)." 6' The aforesaid findings by itself wourd go to show that both the commissioner Appeals as arso the learned ITAT u,ere satisfied nith the nature of evidence that was adduced. The additional evidences were only in the forum of corroborative evidences supporting bank account statements. The other ledgers already produced by the Assessing Officer, in which the learr.red ITAT linds that mere;;-submission of t_

Page 3 of 4 the relevant vouchers to the Assessing Ofhcer ald producing them for the first time before the appellant forum by itself cannot be said to be factually incorrect. 7. For the aforesaid reasons, r.r,e do not find anv substantial question of lau, m ade out by the appellants. The appea,l fails and is accordingly rejected. 8. As a sequel, miscellaneous applications pending if any, shall stand closed SD/. A.V.S.PRASAD QEPUTY REGISTRAR II \ J //TRUE COPY// 't secflon oFFrcER To, 1. The lncome Tax Appellate Tribunal 'B' Bench. Hyderabad. 2. One CC to Mr K Sudhakar Reddy (Sr SC FOR INCOME TAX)[OPUC] 3. Two CD CoPies Kam,?SL W

HIGH COURT DATED:0910712025 JUDGMENT lTTA.No.105 of 2025 THE APPEAL IS REJECTED BE ST 1 416 tL ,) i,_) :() 05 AIJE 206 't t oE5o.,'-.,'r t€-(l \ a 5 a\