SRI MANGOO SINGH & BALJEET SINGH MEMORIAL TRUST,TEHSIL DEOBAND, SAHARANPUR vs. ITO EXEMPTION WARD, GHAZIABAD, GHAZIABAD

PER SATBEER SINGH GODARA, JM:

This assessee’s appeal ITA no. 3257/Del/ /2025 for assessment year
2017-18 arises against CIT(A)/ NFAC, Delhi’s order dated 19.03.2025 (DIN &
Order No. ITBA/NFAC/S/250/2024-25/1074704390(1), in proceedings u/s 143(3) of the Income-tax Act, 1961, hereinafter referred to as the ‘Act’.

Heard both the parties. Case file perused.
2. Learned counsel submits during the course of hearing that CIT(A)/NFAC has rejected the assessee’s lower appeal without admitting the additional evidence which indeed goes to the root of the matter. He further quotes various circumstances beyond the assessee’s control to buttress the point that the foregoing additional evidence deserved to be admitted in the first appellate proceedings. The Revenue is fair enough is fair enough in not rebutting the fact that the assessee’s

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above additional evidence is indeed relevant for effective adjudication of the issues raised in the lower appellate proceedings.
3. It is thus deemed appropriate in the larger interest of justice to restore the instant appeal back to learned CIT(A)/NFAC to decide the same afresh after admitting the assessee’s relevant additional evidence as per law subject to a rider that the appellant shall plead and prove all the relevant facts at it’s own risk and responsibility, preferably within three effective opportunities, in consequential proceedings. Ordered accordingly.
4. This assessee’s appeal ITA No. 3257/Del/2025 is allowed for statistical purposes.
Order pronounced in open court on 06.10.2025. (SATBEER SINGH GODARA)

JUDICIAL MEMBER
Dated: 13.10.2025. *MP*