GLOBAL TEA ASSAM PVT. LTD.,GUWAHATI vs. ITO, W-2(1), GUWAHATI

ITA 175/GTY/2026Status: DisposedITAT Guwahati23 June 2026AY 2018-195 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the assessee failed to reconcile the differences observed by the AO. In the interest of justice, the issue was remitted back to the CIT(A) for fresh consideration with an opportunity for the assessee to provide substantiating documents.

What were the facts?

The assessee's case was selected for scrutiny to verify business purchases. The AO noted discrepancies between the assessee's declared purchases and suppliers' reported turnover, leading to additions. The CIT(A) confirmed these additions, citing the assessee's failure to reconcile differences.

What were the issues?

Whether additions on account of alleged inflated purchases and unreconciled ledger differences are justified without rejecting audited books of account and based on third-party vendor non-responses.

Which sections of the Income-tax Act were involved?

Section 133(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, GUWAHATI BENCH, GUWAHATI

For Appellant: Shri Sunil Sharma, FCA
For Respondent: Shri Santosh Kumar Karnani, Addl. CIT
Hearing: 21.05.2026Pronounced: 23.06.2026

PER LAXMI PRASAD SAHU, ACCOUNTANT MEMBER

This is an appeal filed by the assessee against the order passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as “the Ld. CIT(A)] dated

2 Global Tea Assam Pvt. Ltd. 17.03.2026, DIN & order No. ITBA/NFAC/S/250/2025- 26/1087447425(1) on the following grounds of appeal:

“1. That the order passed by the learned Assessing Officer (AO) and confirmed by the learned CIT(A) is bad in law as well as on facts.

The order continues below.

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