VISHWANATH PAPER & BOARDS PRIVATE LIMITED,JASPUR vs. ASSESSING OFFICER, NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

PDF · subscribers
ITA 284/DDN/2025Status: DisposedITAT Dehradun27 May 2026AY 2021-225 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal admitted additional evidence filed by the assessee and remanded the issue back to the AO for verification. The AO was directed to examine the new evidence and pass an order in accordance with law.

What were the facts?

The assessee made purchases from a supplier who did not respond to summons. The AO treated these purchases as bogus and made an addition. The CIT(A) confirmed the addition, finding the evidence provided by the assessee insufficient.

What were the issues?

Whether the purchases made by the assessee were genuine, and if the additional evidence filed before the ITAT should be admitted for verification.

Which sections of the Income-tax Act were involved?

Section 69C,Section 133(6),Section 250,Section 143(3),Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DEHRADUN “SMC” BENCH: DEHRADUN

Before: SHRI SATBEER SINGH GODARA & SHRI MANISH AGARWAL

For Appellant: Ms. Manmeet Kaur, CA
Hearing: 25.05.2026Pronounced: 27.05.2026

IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN “SMC” BENCH: DEHRADUN BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [THROUGH VIRTUAL MODE] ITA No. 284/DDN/2025 [Assessment Year : 2021-22] Vishwanath Paper & vs National Faceless Boards Pvt. Ltd., Appeal Centre, Village Haldua, Shau PO New Delhi Shivrajpur Patti, Kashipur Road, Udham Singh Nagar Uttarakhand - 244712 PAN-AACCV5355N APPELLANT RESPONDENT Appellant by Ms. Manmeet Kaur, CA Respondent by Sh. Amar Pal Singh, Sr. DR Date of Hearing 25.05.2026 Date of Pronouncement 27.05.2026 ORDER PER BENCH: The present appeal is filed by assessee against the order dated 28.10.2025 passed by Ld. Commissioner of Income Tax (A), NFAC, Delhi [“Ld. CIT(A)”] passed u/s 250 of the Income Tax Act, 1961 [“the Act”] arising out of assessment order dated 27.12.2022 passed u/s 143(3) r.w.s. 144B of the Act pertaining to Assessment Year 2021-22.

2.

Heard both the parties at length and perused the material available on record. Briefly stated the facts are that the assessee filed its return of income for the year under consideration on 13.01.2022 declaring a total income of Nil. The case was selected for scrutiny

ITA No. 284/DDN/2025

under CASS for the specific reason that the appellant had made substantial purchases from suppliers who were either non-filers, had filed non-business ITRs, or had reported substantially lower turnover in their respective returns. The AO concluded that the assessee has made purchases of Rs. 27,03,832/- from Shri Manjay Kumar of M/s Maa Laxmi Enterprises and since the said party has not responded to the summons issued u/s 133(6), the purchases made from this party was held as bogus and made the addition u/s 69C of the Act as alleged bogus purchases. Against the said order an appeal was filed before the ld. CIT(A) where the assessee had filed documents like copies of bank statements, ledger accounts, e-way bills, GSTR-2A extract, Invoices, and other relevant evidences. The assessee claimed that due to technical glitches and closure of e-filing portal some details could not be uploaded on the portal. However, in absence of any evidence, ld. CIT(A) treat the same as an afterthought. Ld. CIT(A) further observed that the documents filed before him are self- generated internal records and do not establish independent corroboration from the supplier's end. No third-party confirmation, no copy of supplier's ITR, no copy of supplier's balance sheet, and no correspondence evidencing commercial relationship has been provided. Thus he hold that in the absence of such independent verification, the documentary trail furnished by the appellant remains insufficient to discharge the onus cast under section 69C of the Act and confirmed the addition.

3.

Now before us, the assessee has filed application for admission of additional evidences under Rule 29 of the Income Tax Appellate Tribunal Rules, 1963 which reads as under: Page | 2

ITA No. 284/DDN/2025

ITA No. 284/DDN/2025

4.

From the perusal of the details and evidences now filed, it is observed that these additional evidences are crucial to decide the Page | 4

ITA No. 284/DDN/2025

issue of genuineness of purchases made from M/s Maa Laxmi Enterprises, therefore, in the interest of justice, we admit these additional evidences filed before us and for the purpose of verification of the same, remand this issue back to the file of the AO with the directions to examine the details now filed by the assessee and pass the order in accordance with law. All the grounds of appeal are thus allowed for statistical purposes.

5.

In the result, the appeal of the assessee is allowed for statistical purposes.

Order pronounced in the open Court on 27.05.2026.

Sd/- Sd/- (SATBEER SINGH GODARA) (MANISH AGARWAL) ACCOUNTANT MEMBER JUDICIAL MEMBER Date- 27.05.2026 *Amit Kumar, Sr.P.S*

More judgments on Section 69C

All 8,217 judgments and leading authorities on Section 69C →

Recent GST High Court judgments

Search GST case law →