What is one example of Atticus acknowledging how the other side (prosecution) thinks?

I think that this is implicit in Atticus's summation. Atticus articulates the subtext of the prosecutions arguments,

"She has committed no crime, she has merely broken a rigid and time-honored code of our society, a code so severe that whoever breaks it is hounded from our midst as unfit to live with. She is the victim of cruel poverty and ignorance, but I cannot pity her: she is white. She knew full well the enormity of her offense, but because her desires were stronger than the code she was breaking, she persisted in breaking it." Ch 20