Pr.Cit v. Uma Singal

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IN THE HIGH COURT OF DELHI AT NEW DELHI

1.

ITA 689/2015 PR. CIT-i UMA SINGAL Through:

WITH ITA 690/2015 PR. CIT(C)-i WITH ITA 691/2015 PR. CIT(C)-i By:AMULYA

. Respondent WITH ITA 692/2015 PR.CIT UMA SINGAL .....Respondent WITH ITA 693/2015 PR. CIT M/S BHUSHAN ENERGY LTD WITH ITA 694/2015 PR CIT .....Appellant Through Mr.N.K. Sahni, Senior Standing Counsel NEERAJ SINGAL

(J37 AND 7.

ITA 744/2015 PR.CIT

CORAM:

HON'BLE DR. JUSTICE S.MURALIDHAR HON'BLE MR. JUSTICE VIBHU BAKHRU OP 1) VP % 05.10.2015 CM 18306/2015 in ITA 689/2015 CM 18308/2015 in ITA 690/2015 CM 18309/2015 in ITA. 691/2015 CM 18313/2015 in ITA 692/2015 CM 18314/2015 in ITA 694/2015 CM 21185/2015 in ITA 744/2015 Allowed, subject to all just exceptions.

The applications stand disposed of.

ITA 689/2015 ITA 690/2015 ITA 691/2015 ITA 692/2015 ITA 693/2015 ITA 694/2015 ITA 744/2015 These appeals are directed against the common impugned order dated

17th February, 2015 passed by the ITAT in ITA No. 248 1IDEL/2013 for the Assessment Year 2004-05, 2005-06 and 2007-08. The question concerns the deletion of additions made by the Assessing Officer on account of unexplained credits received by the Assessee as accommodation entries from Mr S.K. Gupta through his entity namely MIs Sino Credits (P) Limited.

The ITAT in the impugned order affirmed the order of the CIT (A) deleting the addition on two grounds, one of which was that although reliance was placed on the statement of Mr S.K. Gupta neither was a copy of the said statement given to the Assessee nor was the Assessee given an opportunity to cross-examine Mr S.K. Gupta. This factual finding has been unable to be controverted by the Revenue by bringing on record any material.

Consequently, no substantial question of law arises. The appeals are dismissed.

f ~ S.MURALIDHAR, J VIBHU BAKHRU, J OCTOBER 05, 2015 pkv