IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH, PATNA (VIRTUAL HEARING AT KOLKATA)

SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER SHRI SONJOY SARMA, JUDICIAL MEMBER Assessment Year : 2017-2018 Income Tax Officer, Vs. Pratyush Shukla, R J Palace, Swarajpuri Road, Shukla, Pipara, Gaya - 823001 Mohania, Kaimur, Sasaram - 821109 [PAN: APYPS7365H]

APPELLANT RESPONDENT Assessee by : Sh. Ravi Shankar, Adv. Revenue by : Sh. Manab Adak, JCIT Date of hearing : 19.03.2026 Date of Pronouncement : 07.04.2026

O R D E R

PER LAXMI PRASAD SAHU, ACCOUNTANT MEMBER This is an appeal filed by the revenue against the order passed u/s

250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as “the Ld. CIT(A)] dated

26.11.2024, DIN & order No. ITBA/NFAC/S/250/2024-

25/1070642119(1) on the following grounds of appeal:

“i) Whether on the facts and in the circumstances of the case The Ld. CIT(A) has erred in admitting the assessee's additional documents & evidences violating Rule 46A of the I.T. Rules without recording in writing the reasons for its admission in the context of applica