What did the Tribunal hold?

The Tribunal found it appropriate, in the interest of justice, to remand the matter back to the Assessing Officer for the limited purpose of verifying the bills and vouchers pertaining to the disputed expenses.

The assessee, a partnership firm engaged in property development, had an addition of Rs. 11,88,275/- made by the Assessing Officer on account of purchases, labour, and transport expenses, which was upheld by the CIT(A). The assessee requested an opportunity to produce relevant bills and vouchers before the Assessing Officer.

What were the issues?

Verification of expenses and production of supporting bills and vouchers before the Assessing Officer.

Rahat Enterprise, Ankleshwar vs ACIT | ITAT Surat 2026

Income Tax Appellate Tribunal, SURAT BENCH, SURAT

For Appellant: Shri Mukund Rao, AR

For Respondent: Shri Ajay Uke, Sr. DR

Hearing: 21.01.2026Pronounced: 23.01.2026

(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

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.

RAHAT ENTERPRISE,ANKLESHWAR vs. ACIT CIRCLE-2, BHARUCH

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