ITO, BOLANGIR vs. GOURAB MISHRA, BHUBANESWAR
Facts
The revenue filed an appeal against the order of the CIT(A) which deleted additions made by the Assessing Officer. The CIT(A) based its decision on a verification report regarding the assessee's purchase of a property.
Held
The Tribunal noted that the verification report was not dislodged by the revenue. Since the findings of fact recorded by the CIT(A) based on the verification were not disputed by the revenue, the Tribunal found no reason to interfere with the order of the CIT(A).
Key Issues
Whether the addition made by the Assessing Officer was rightly deleted by the CIT(A) based on the verification report.
Sections Cited
IT Act
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK
Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR
Per Bench : This is an appeal filed by the revenue against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 17.12.2024 for assessment year 2016-2017. 2. It was submitted by the ld Sr. DR that the assessee has not given all the details for verification before the Assessing Officer. It was the submission that the order of the ld. CIT(A) is liable to be reversed, insofar as ld. CIT(A) has deleted the additions by considering the evidence produced by the assessee.
We have considered the submissions of the ld.Sr. DR, perused the assessment order and the order of the ld. CIT(A). A perusal of the order of the ld. CIT(A) shows that the ld. CIT(A) has recorded a finding that the assessee has purchased a property for Rs.32 lakhs. This purchase
2 document was also referred to the Verification Unit of the department and the Verification Unit of the department has submitted detailed factual report which has been extracted by the ld.CIT(A) in para 5 of his order. This report of the Verification Unit of the department has not been dislodged by the revenue. As the verification has been done by the Verification Unit of the department and as the revenue is not able to dislodge the findings of fact as has been recorded by the ld. CIT(A) in para 5 of his order, we find no reason to interfere with the order of the ld. CIT(A). Consequently, the appeal of the revenue stands dismissed.
In the result, appeal of the revenue stands dismissed. Order dictated and pronounced in the open court on 17/07/2025. (राजेश कुमार) (जाजज माथन) (RAJESH KUMAR) (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER ददनाांक Dated 17/07/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : अपीलाथी / The Appellant- 1. 2. प्रत्यथी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कटक / DR, ITAT,
Cuttack आदेशािुसार/ BY ORDER, 6. गार्ज फाईल / Guard file. सत्यापपत प्रयत //// (