""I'm going back" is correct. For example: "I'm going back to the store to buy more beer." This is the verb go in the present progressive tense, showing an action in progress or about to be in progress.
"I'm going to back" is not correct. The "to" does not belong in the sentence.
However, you could say "I'm going to go back." For example, "I'm going to go back to the store." In this sentence, the word "to" is part of the infinitive verb, "to go." Here, "going" means that you will soon be doing something -- in this case, you will soon go to the store.