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

ITA 3257/DEL/2025

AI Insights

The case involves Sri Mangoo Singh & Baljeet Singh Memorial Trust, the appellant, contesting an order from the CIT(A)/NFAC, Delhi, dated 19.03.2025, concerning the assessment year 2017-18 under section 143(3) of the Income-tax Act, 1961. The primary contention was the rejection of additional evidence by the CIT(A)/NFAC, which the appellant argued was crucial and went to the root of the matter. The Tribunal found merit in the appellant's argument and decided to remand the case back to the CIT(A)/NFAC for a re-evaluation with the newly admitted evidence.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 778043 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 16-05-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Additional evidence
• Section: 143(3)

Judgement Text

"1 ITA No. 3257/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA No. 3257/Del/2025 Assessment Year: 2017-18 Sri Mangoo Singh & Baljeet Singh Memorial Trust, Village Sakhan Khurd, Tehsil Deoband, Saharanpur-247001. PAN: AAMTS 3306 D Vs Income Tax Officer, Exemption Ward, Ghaziabad. APPELLANT RESPONDENT Assessee represented by Sh. Pratiyush Jain CA Department represented by Ms. Ambika Agarwal, Sr. DR Date of hearing 06.10.2025 Date of pronouncement 06.10.2025 O R D E R 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 Printed from counselvise.com 2 ITA No. 3257/Del/2025 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. Sd/- (SATBEER SINGH GODARA) JUDICIAL MEMBER Dated: 13.10.2025. *MP* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "