Relif Foundation vs CIT(A)

This assessee’s appeal for Assessment Year 2017-18 arises against the Addl./JCIT(A) -1, Nashik’s DIN & order No. ITBA/APL/ S/250/2025-26/1081934657(1) dated 23.10.2025, in proceedings u/s 143(3) of the Income Tax Act, 1961 (in short “the Act”).

Heard both the p arties at length. Case file perused.

Delay of 20 days in filing of the instant appeal is condoned in the larger interest of justice in lig ht of Collector Land Acquisition vs. Mst. Katiji & Ors (1987) 167 ITR 471 (SC).

It is noticed at the outset during the co urse of hearing that both the learned lower authorities had initiated limited scr utiny against the assessee for the purpose o f assessing it’s agricultural income which is claimed to have been wrongly declared in it’s retur n on account of so me alleged bonafide belief. Learned counsel further submits that the assessee had filed a “revised” return stating the very agricultural inco me as Nil which has nowhere been considered in both the lower proceedings.

That being the case, this tribunal deems it appropriate to restore the assessee’s instant appeal back to the le arned assessing authority for it’s afresh appropriate adjudication, within three effective opportunities subject to a rider that taxpayer shall plead and prove the case at his o wn risk and responsibility, in consequential proceedings. Ordered according ly.

This assessee’s appeal is allowed for statistical purposes.