RAHAT ENTERPRISE,ANKLESHWAR vs. ACIT CIRCLE-2, BHARUCH
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Income Tax Appellate Tribunal, SURAT BENCH, SURAT
IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT Ms SUCHITRA KAMBLE, JUDICIAL MEMBER ITA No.858/Srt/2025 (Assessment Year: 2016-17) Rahat Enterprise, The Assistant Commissioner Vs. 448/1, Near Mahavir Cinema, of Income Tax, Trade Centre, Circle-2, Mahavir Road, Bharuch. Near ONGC Bridge, Ankleshwar-393001. [PAN : AAQFR3569K] (Appellant) .. (Respondent) Appellant by : Shri Mukund Rao, AR Respondent by: Shri Ajay Uke, Sr. DR Date of Hearing 21.01.2026 Date of Pronouncement 23.01.2026 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:-
Delay Condoned This appeal has been filed by the Assessee against the order dated 29.12.2023 passed by the Ld. Commissioner of Income-Tax (Appeals)-11, Ahmedabad (“the CIT(A) in short), under Section 143(3) of the Income-tax Act, 1961 (“the Act”), relating to the Assessment Year 2016-17.
The assessee is a partnership firm engaged in the business of development of immovable property at Ankleshwar. In the present case, the Assessing Officer made an addition of Rs.11,88,275/- on account of purchases, labour expenses, and transport expenses, which was confirmed by the Ld. CIT(A). Before us, the Ld. Counsel for the assessee submitted that, given an opportunity, the assessee would produce all relevant bills and vouchers before the Jurisdictional Assessing Officer. Accordingly, in the interest of justice, we deem it appropriate to remand the matter to the Assessing Officer
ITA No.858/Srt/2025 Asst. Year : 2016-17 - 2– for the limited purpose of verification of the bills and vouchers pertaining to the said expenses.
In the result, the appeal of the assessee is allowed for statistical purposes in the terms indicated above.
The order is pronounced in the open Court on 23.01.2026.
Sd/- Sd/- (SUCHITRA KAMBLE) (DR. B.R.R. KUMAR) JUDICIAL MEMBER VICE-PRESIDENT (True Copy) Surat; Dated 23.01.2026 **mv आदेश की �ितिलिप अ�ेिषत/Copy of the Order forwarded to : अपीलाथ� / The Appellant 1. ��थ� / The Respondent. 2. संबंिधत आयकर आयु� / Concerned CIT 3. 4. आयकर आयु� ( ) अपील / The CIT(A)- िवभागीय �ितिनिध , , 5. अिधकरण अपीलीय आयकर /DR,ITAT, Surat, 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER,