RAHAT ENTERPRISE,ANKLESHWAR V. ACIT CIRCLE-2, BHARUCH

ITA 858/SRT/2025

AI Insights

The case involves Rahat Enterprise, a partnership firm engaged in the development of immovable property, which appealed against the order of the Commissioner of Income-Tax (Appeals)-11, Ahmedabad. The appeal was concerning an addition of Rs.11,88,275 made by the Assessing Officer under Section 143(3) of the Income-tax Act, 1961, related to purchases, labor expenses, and transport expenses for the Assessment Year 2016-17. The Tribunal, considering the submission of the assessee's counsel that all relevant bills and vouchers could be produced, decided to remand the matter back to the Assessing Officer for verification of these documents.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 830804 (ITAT-SURAT)
• Duration Of Justice: 5 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 14-08-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AJAY UKE
• Assessee Lawyers: MUKUND RAO
• Section: 143(3)

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT Ms SUCHITRA KAMBLE, JUDICIAL MEMBER ITA No.858/Srt/2025 (Assessment Year: 2016-17) Rahat Enterprise, 448/1, Near Mahavir Cinema, Trade Centre, Mahavir Road, Near ONGC Bridge, Ankleshwar-393001. [PAN : AAQFR3569K] Vs. The Assistant Commissioner of Income Tax, Circle-2, Bharuch. (Appellant) .. (Respondent) Appellant by : Shri Mukund Rao, AR Respondent by: Shri Ajay Uke, Sr. DR Date of Hearing 21.01.2026 Date of Pronouncement 23.01.2026 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- Delay Condoned This appeal has been filed by the Assessee against the order dated 29.12.2023 passed by the Ld. Commissioner of Income-Tax (Appeals)-11, Ahmedabad (“the CIT(A) in short), under Section 143(3) of the Income-tax Act, 1961 (“the Act”), relating to the Assessment Year 2016-17. 2. The assessee is a partnership firm engaged in the business of development of immovable property at Ankleshwar. In the present case, the Assessing Officer made an addition of Rs.11,88,275/- on account of purchases, labour expenses, and transport expenses, which was confirmed by the Ld. CIT(A). Before us, the Ld. Counsel for the assessee submitted that, given an opportunity, the assessee would produce all relevant bills and vouchers before the Jurisdictional Assessing Officer. Accordingly, in the interest of justice, we deem it appropriate to remand the matter to the Assessing Officer Printed from counselvise.com ITA No.858/Srt/2025 Asst. Year : 2016-17 - 2– for the limited purpose of verification of the bills and vouchers pertaining to the said expenses. 3. In the result, the appeal of the assessee is allowed for statistical purposes in the terms indicated above. The order is pronounced in the open Court on 23.01.2026. Sd/- Sd/- (SUCHITRA KAMBLE) (DR. B.R.R. KUMAR) JUDICIAL MEMBER VICE-PRESIDENT (True Copy) Surat; Dated 23.01.2026 **mv आदेश की Ůितिलिप अŤेिषत/Copy of the Order forwarded to : 1. अपीलाथŎ / The Appellant 2. ŮȑथŎ / The Respondent. 3. संबंिधत आयकर आयुƅ / Concerned CIT 4. आयकर आयुƅ ) अपील ( / The CIT(A)- 5. िवभागीय Ůितिनिध , आयकर अपीलीय अिधकरण , /DR,ITAT, Surat, 6. गाडŊ फाईल / Guard file. आदेशानुसार/ BY ORDER, TRUE COPY सहायक पंजीकार (Asstt. Registrar) आयकर अपीलीय अिधकरण ITAT, Surat 1. Date of dictation …words processed by Hon’ble VP on his PC on 17.10.2025……………. 2. Date on which the typed draft is placed before the Dictating Member …03.11.2025…………. 3. Other Member ……06.11.2025………. 4. Date on which the approved h the file goes to the Head Clerk…………………………………... 5. The date Printed from counselvise.com "