RPG COKE PRODUCT,GUWAHATI vs. ACIT, CIR-2, GUWAHATI

ITA 389/GTY/2025Status: DisposedITAT Guwahati28 September 2026AY 2021-226 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the case was selected for scrutiny to verify purchases. The assessee could not substantiate purchases of Rs. 46,61,244/- from M/s Shreeji Trading with cogent documents during assessment proceedings. The assessee also failed to furnish any documents or represent its case during the first appellate proceedings. Considering the assessee's prayer for one more chance and in the interest of justice, the Tribunal decided to remit the issue to the file of the Ld. CIT(A) for fresh adjudication. The assessee is directed to substantiate its case with cogent documents and not seek unnecessary adjournments. The Tribunal explicitly stated that no second leniency would be granted in case of failure. The issue regarding the validity of the notice under section 143(2) was not expressly decided.

What were the facts?

The assessee, RPG Coke Products, filed an appeal before the ITAT against the order of the NFAC, Delhi, for Assessment Year 2021-22. The NFAC had upheld the assessment order passed by the ACIT, Circle-2, Guwahati, which made an addition of Rs. 46,61,244/- on account of alleged bogus purchases from M/s Shreeji Trading. The assessee had claimed total purchases of Rs. 20,15,75,073/-, including Rs. 2,99,73,493/- from M/s Shreeji Trading. The Assessing Officer noted that the purchase party had not filed its ITR for AY 2021-22, and the proprietor had allegedly died. The assessee failed to provide purchase bills and e-way bills for the disputed amount, leading to the addition. The assessee's appeal before the NFAC was dismissed.

What were the issues?

1. Whether the assessment order framed under section 143(3) of the Income Tax Act, 1961, is void ab initio due to an invalid notice issued under section 143(2) of the Act, in contravention of CBDT Instruction F. No. 225/157/2017/ITA-II dated 23-06-2017? The assessee argued that the notice was invalid and rendered the assessment order illegal. The revenue did not record specific arguments on this point. 2. Whether the addition of Rs. 46,61,244/- on account of alleged bogus purchases from M/s Shreeji Trading is justified, considering the failure to provide purchase bills and e-way bills, and the non-filing of ITR by the vendor? The assessee contended that the addition was arbitrary and perverse, based on misreading evidence and improper facts. The revenue argued that the assessee failed to substantiate purchases with cogent documents and that the vendor had not filed its return of income.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 143(2),Section 250,Section 133(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “DB” BENCH: GUWAHATI

Before: Shri Laxmi Prasad Sahu & Shri Yogesh Kumar U.S.

Per Laxmi Prasad Sahu, AM:

This is an appeal preferred by the assessee against the order of the NFAC, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 09.09.2025 in DIN & Order No. ITBA/NFAC/S/250/2025-

2 Assessment Year: 2021-22 RPG Coke Products 26/1080482784(1) passed u/s 250 of the Act for the AY 2021-22 on the following grounds of appeal:

1.

FOR THAT the Ld. Commissioner of Income Tax (Appeals)-N.F.A.C. acted illegally in upholding the impugned assessment order u/s

The order continues below.

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