OM PRAKASH, HUF,JHAJJAR vs. ITO WARD -3, ROHTAK
आयकर अपीलीय अधिकरण
धिल्ली पीठ “एस एम सी”, धिल्ली
श्री धिकास अिस्थी, न्याधयक सिस्य
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH “SMC”, DELHI
BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER
आअसं.7186/धिल्ली/2025 (नि.व. 2022-23)
Om Prakash, HUF
3/152, Kath Mandi, Bahadurgarh,
Jhajjar, Haryana 124507
PAN: AAAHO-5004-J
...... अपीलार्थी/Appellant
बिाम Vs.
Income Tax Officer, Ward-3,
Zila Parishad Building, Rohtak, Haryana
..... प्रनिवादी/Respondent
अपीलार्थी द्वारा/Appellant by : S/Shri Pancham Sethi, Chartered Accountant &
M.P Agarwal, Advocates
प्रधििािीद्वारा/Respondent by : Shri Manoj Kumar, Sr. DR
सुिवाई की निथर्थ/ Date of hearing
:
16/12/2025
घोषणा की निथर्थ/ Date of pronouncement
:
16/12/2025
आदेश/ORDER
PER VIKAS AWASTHY, JM:
This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short ‘the CIT(A)’]
dated 13.10.2025, for the Assessment Year 2022-23. 2. Shri Pancham Sethi, appearing on behalf of the assessee submitted that the assessee is engaged in the business ofwholesale trading of timber. The assessee had purchased timber from various parties including one Sadhu Ram Jai Prakash of Gujarat. During the course of assessment proceedings, the Assessing Officer (AO) issued notice u/s.133(6) of the Income Tax Act,1961 (hereinafter referred to as ‘the Act’) to various parties, some of the parties confirmed and furnished the requisite
2
details, Sadhu Ram Jai Prakash replied to the said notice confirming the purchase of timber by the assessee but ostensibly failed to furnish the requisite documents.
Although, the assessee had furnished all the requisite documents including the details of transportation, copy E-way bill, copy of consignment note, etc. The AO disallowed the purchases from Sadhu Ram Jai Prakash only for the reason that the said party had not furnished the details of transportation, copy of E-way bill, copy of consignment note/Bilty receipts from transporter, confirmation of accounts.
Aggrieved by the addition, the assessee filed appeal before the CIT(A), but remained unsuccessful.
3. The ld. AR for the assessee submitted that the assessee had furnished requisite documents before the AO to substantiate that the goods were indeed purchased by the assessee from Sadhu Ram Jai Prakash i.e. the copy of consignment, copy of E-way bill, copy of Form No. 26AS reflecting TCS collected by Sadhu Ram Jai Prakash on sale to the assessee, bank statement of Sadhu Ram Jai
Prakash, bank statement of the assessee, confirmation by Sadhu Ram Jai Prakash, purchase register of the assessee, etc. The ld. AR of the assessee further pointed that even E-way bills confirmation from the GSTIN Portal were also provided to the AO along with invoices and Bilty receipts. Still, the AO disallowed the purchases made by assessee from Sadhu Ram Jai Prakash.
4. Per contra, Shri Manoj Kumar representing the department strongly supported the impugned order and prayed for dismissing appeal of the assessee.
5. Both sides heard, orders of the authorities below examined. The solitary issue in the present appeal is disallowance of purchases made by assessee from 3
Sadhu Ram Jai Prakash. The reason for disallowance made by the AO is that the seller has failed to furnish the proof of transportation of goods purchase by the assessee i.e. E-way bills, Bilty receipts, etc. A perusal of the documents placed on record by the assessee in the form of paper book clearly shows that the assessee had furnished tax invoices which bears vehicle number and e-Way Bills, the said invoices and e-Way Bills are at pages 17 to 63 of the paper book. The assessee has also furnished copies of e-Way Bills of purchases from Sadhu Ram Jai Prakash confirmed from GSTIN Portal, the said confirmations are at pages 64 to 83 of the paper book. Thus, in light of the documents furnished by the assessee, I see no reason to disallow the purchases made by the assessee from Sadhu Ram Jai
Prakash.
6. In the result, impugned order is set aside and appeal of the assessee is allowed.
Order pronounced in the open court on Tue ay the 16th day of December,
2025. (VIKAS AWASTHY)
न्यानयक सदस्य/JUDICIAL MEMBER
धिल्ली/Delhi, ददिांक/Dated 31/12/2025
NV/-
4
प्रतिलिपि अग्रेपििCopy of the Order forwarded to :
1. अपीलार्थी/The Appellant ,
2. प्रनिवादी/ The Respondent.
3. The PCIT/CIT(A)
4. ववभागीय प्रनिनिथि, आय.अपी.अथि., दिल्ली /DR, ITAT, धिल्ली
5. गार्ड फाइल/Guard file.
BY ORDER,
////
(Asstt.