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of <h1>ITAT Indore admits new evidence for undisclosed income in 2012-13, dismisses Revenue's 2011-12 appeal, supports CIT(A)'s decision.</h1> <h3>Sh. Kailash Narayan Patidar Versus DCIT-Central, Bhopal & DCIT, Central-II, Bhopal</h3> Sh. Kailash Narayan Patidar Versus DCIT-Central, Bhopal & DCIT, Central-II, Bhopal - TMI Issues:Cross appeals against order dated 11.06.2020 passed by Ld. CIT(A)-3, Bhopal under Section 153C r.w.s 143(3) for A.Y. 2012-13 & 2011-12.Analysis:1. The ITAT Indore heard the cross appeals by the assessee and Revenue against the Ld. CIT(A)-3, Bhopal's order for A.Y. 2012-13 & 2011-12. The appeal for A.Y. 2012-13 involved challenges against additions for undisclosed investments and commission income. The undisclosed commission income of Rs. 21,00,000 arising from a land sale agreement was returned to the parties by the assessee, supported by a receipt from the purchaser. The ITAT admitted additional evidence and remitted the issue to the AO for fresh consideration, allowing the appeal for statistical purposes.2. For A.Y. 2011-12, the Revenue challenged various additions made by the AO, which were deleted by the Ld. CIT(A). The ITAT noted that the Ld. CIT(A) also quashed the assessment order for A.Y. 2011-12 as unsustainable in law. The ITAT found the Revenue's appeal lacking merit as challenging the quashing of the assessment order would have been appropriate instead of contesting the deletion of additions. Consequently, the ITAT dismissed the Revenue's appeal and allowed the assessee's appeal for statistical purposes.3. The ITAT's order was pronounced in Open Court on 10/08/2022, emphasizing the decisions made regarding the appeals for both A.Y. 2012-13 and 2011-12. The judgment provided a detailed analysis of the issues raised in the cross appeals, highlighting the considerations of undisclosed investments, commission income, and various additions challenged by the Revenue for A.Y. 2011-12. The ITAT's decision to remit the issue to the AO for fresh consideration and the dismissal of the Revenue's appeal based on procedural grounds were key aspects of the judgment.
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