RENU KANWAR,JAMNAGAR vs. INCOME TAX OFFICER, WARD 1(3), JAMNAGAR

ITA 97/RJT/2025Status: DisposedITAT Rajkot16 September 2026AY 2014-1510 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the matter to the file of the CIT(A) for de-novo adjudication. This was done in the interest of justice, allowing the assessee an opportunity to produce all details.

What were the facts?

The assessee, engaged in fabrication and trading of clothes, had sundry creditors deny supplying goods. The Assessing Officer treated these creditors as bogus and added Rs. 70,25,546/- to the assessee's income. The CIT(A) upheld this addition.

What were the issues?

Whether the onus to prove the genuineness of sundry creditors was discharged by the assessee, and if the lower authorities properly considered the evidence provided.

Which sections of the Income-tax Act were involved?

Section 133(6),Section 68

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAJKOT “DB” BENCH, RAJKOT

Before: DR. B.R.R. KUMAR, VICE-SHRI SONJOY SARMA

For Appellant: Shri Sagar Shah, AR
For Respondent: Shri Gopi Nath Chaubey, Sr. DR
Hearing: 28.07.2026Pronounced: 16.09.2026

PER DR. B.R.R. KUMAR, VICE-PRESIDENT:

-

The captioned appeal has been filed by the assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals) (hereinafter referred to as “the Ld. CIT(A)”), National Faceless Appeal Centre (in short “NFAC”), Delhi vide order dated 19.11.2025 relevant to Assessment Year 2014-15. 2. The assessee has raised the following grounds of appeal:

The grounds of appeal mentioned herein below are without prejudice to one another.

1.

The order passed by the Ld. Commissioner of Income (Appeals), NFAC under section 250 of the Income Tax Act dated 09.01.2017 and the Asst. Year : 2014-15 - 2– assessment order passed dated 15.12.2016 is bad in law as well a

The order continues below.

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