I was able to solve it like this, so it doesn't need a backwards rewrite at all.
I'm guessing you want a problem that can only be solved with a backwards rewrite.
-- Use backwards rewriting: replace b with a in the goal
theorem rewrite_back (a b : Nat) (h : a = b) : b + 1 = a + 1 := by
rw [h]
I was able to solve it like this, so it doesn't need a backwards rewrite at all.
I'm guessing you want a problem that can only be solved with a backwards rewrite.