ISMAIL KASAM BHADARKA,JUNAGADH vs. THE INCOME TAX OFFICER, VERAVAL, JUNAGADH

ITA 828/RJT/2026Status: DisposedITAT Rajkot21 August 2026AY 2022-235 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal found no infirmity in the CIT(A)'s order to set aside the assessment and restore the matter to the AO for fresh examination, as the genuineness of purchases required verification. The assessee was directed to furnish necessary documents.

What were the facts?

The assessee declared sales and purchases for AY 2022-23. The Assessing Officer treated purchases of Rs. 7,76,49,751/- from five parties as bogus, making an addition of Rs. 62,11,980/-. The CIT(A) set aside the assessment and restored the matter to the AO for fresh assessment.

What were the issues?

Whether the CIT(A) was justified in setting aside the assessment order without adjudicating on merits, and whether purchases could be treated as bogus solely due to cancelled GST registrations of suppliers.

Which sections of the Income-tax Act were involved?

Section 144,Section 251(1)(a),Section 143(2),Section 142(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Rajkot Bench, Rajkot

Before: Dr. Arjun Lal Saini & Shri Sonjoy Sarma

For Appellant: Shri R. B. Shah, Ld. AR
For Respondent: Shri Ganesh Iyer, Ld. Sr. DR
Hearing: 18/08/2026Pronounced: 21/08/2026

Per, Shri Sonjoy Sarma, JM: Captioned appeal filed by the assessee, pertaining to Assessment Year (AY) 2022-23, is directed against the order under section 250 of the Income-tax Act, 1961 [hereinafter referred to as ‘the Act’] passed by the National Faceless Appeal Centre [hereinafter referred to as ‘NFAC’], dated 26.11.2025, which in turn arises out of an order passed by assessing officer u/s. 144 of the Act, dated 22.03.2024. 02. Brief facts of the case are that the assessee filed his return of income for A.Y. 2022-23 dec

The order continues below.

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