The Tax Publishers2019 TaxPub(DT) 1501 (Del-Trib)

INCOME TAX ACT, 1961

Section 68 Section 10(38)

Where AO failed to show that long-term capital gain earned by the assessee cou'd be charged to tax under section 68, since he could not substantiate his allegations by granting cross-examination to the assessee of various persons. same has fatal to the case, as the assessment strategy adopted by the AO could not prove his allegation.

Income from undisclosed sources - Addition under section 68 - Alleged bogus LTCG - Cross-examination of statements recorded by AO failed and also fatal to proceedings

During assessment proceedings, AO noted that assessee was part of BSL. Ltd. Group. That Group was indulging in suppression of taxable profits on a large scale. Unaccounted income generated had been introduced in the books of family members and promoters of the group in the form of tax exempt bogus long-term capital gains of crores of rupees by pre-arranged trading in shares of some non-descript listed companies. Further, during the pre-search enquiries, it was noted that with the help of an accommodation entry provider R.K., assessee had introduced long-term capital gain in the books of family members for investing in the shares of BSL Ltd. Therefore, the total long-term capital gain of the assessee against this bogus/sham transactions had to be treated as unexplained income of the assessee along with unaccounted commission expenditure at the rate of 6% of the total long-term capital gain of the year for arranging accommodation entries.The CIT (A) confirmed order of AO Held: Though the AO was having reasonable evidences but had unnecessarily took the burden on him of proving that long-term capital gain earned by the assessee has bogus, instead of first asking assessee to prove that the above income was exempt under section 10(38). After granting full opportunity to the assessee to adduce as many evidences as assessee could have produced, and then should have carried out vast powers bestowed upon him under the Income Tax Act, 1961 of examining the details furnished by the assessee. However, the AO had unnecessarily taken the onus of proving long-term capital gain as bogus, instead of first asking assessee to prove that the long-term capital gain was genuine. AO alleged that assessee had entered into a scam and they by walked into the trap of section 110 of the Evidence Act on him to prove that the long-term capital gain earned by the assessee was bogus. The AO after that could not ceubstantiate his allegations by granting cross-examination to the assessee of various persons. It is fatal to the case, as the assessment strategy adopted by the AO could not prove his allegation.

Relied:Serial Number Title of the case Appeal Number/ date of decision Authority rendering that decision 1. CIT v. Shreyashi Ganguli ITA No. 196 of 2012 Cal High Court 2. Classic Growers Ltd v. CIT ITA No. 129 of 2012 Cal High Court 3. CIT v. Lakshamangarh Estate & Trading co Ltd. 40 taxmann.com 439 Cal High Court 4. CIT v. Rungta Properties Ltd. ITA No. 105 of 2016 Cal High Court 5. CIT v. Bhagwati Prasad Agarwal 2009 TMI 34378 Cal High Court 6. The CIT-16. v. Mrs. Kesar A. Gada Income Tax Appeal No. 300 of 2013 Bombay High Court 7. CIT v. Prempal Gandhi ITA No. 95 of 2017 401 ITR 253 Punjab & Haryana High Court 8. PCIT v. Hitesh Gandhi ITA No. 18 of 2017 Punjab & Haryana High Court 9. CIT v. Pooja Agarwal ITA No. 385 of 2011 Rajasthan High Court 10. CIT v. Sudeep Goenka 29 taxmann.com 402 dated 3/1/2013 : 2013 TaxPub(DT) 1320 (All-HC) Allahabad high Court 11. CT v. Anupam Kapoor 299 ITR 179 : 2008 TaxPub(DT) 500 (P&H-HC) Punjab & Haryana High Court 12. CIT v. Arunkumar Agrawal HUF 26 taxmann.com 113 Jharkhand High Court 13. CIT v. Shyam R Pawar 54 taxmann.com 108 : 229 Taxman 256 : 2018 TaxPub(DT) 1056 (Bom-HC) Bombay High Court 14. Principal CIT-5 v. Dipali Mahendra Shah 2018 (3) TMI 1084 - GUJ Gujarat High Court 15. The CIT v. Shri Mukesh Ratilal Marolia. 2011 (9) TMI 919 : 2016 TaxPub(DT) 3526 (Bom-HC) Bombay High Court SLP Dismissed by Hon SC on 27/1/2015 Special Leave to Appeal (Civil) No(s). 20146/2012 16. Principal CIT-5 v. Dhwani Mahendra Shah Tax Appeal No. 674 of 2017 Gujarat High Court 17. CIT v. Pushpa Malpani IT Appeal No. 50 of 2010 : 2010 (11) TMI 799 : 2011 TaxPub(DT) 630 (Raj-HC) Rajasthan High Court 18. Smt. Bharti Arvind Jain v. ITO 6102/Mum/2016) Mumbai ITAT 19. ITO v. M/s. Indravadan Jain HUF 4861/Mum/2014 Mumbai ITAT 20. Swati Mall v. ITO Ward 36(2) 7-12-2018 Kolkata ITAT 21. Vaishal Suryakant Shah v. ITO 9 CCH 106 Ahmedabad ITAT 22. Sunita Jain v. ITO 49 CCH 330 Ahmedabad ITAT 23. DCIT central circle v. PRB Securities P Ltd 5-12-2018 Kolkata ITAT 24. Prakashchand Bhutoria v. ITO 53 CCH 275 Kolkata ITAT 25. Ramprasad Agarwal v. ITO 30-11-2018 Mumbai ITAT 26. Aditya Vikram Sureka HUF v. ITO Kolkata 28-11-2018 Kolkata ITAT 27. Rashmi Maheshwari v. ITO 28-11-2018 Delhi ITAT 28. Mohanlal Agarwal HUF v. ITO 26-11-2018 Delhi ITAT 29. Jaishree Bamboly v. ITO 8-11-2018 Chennai ITAT 30. Simi Verma V ITO 6-11-2018 Delhi ITAT 31. Manojkumar Gupta V ITO 5-11-2018 Delhi ITAT 32. Madhu Killa v. ACIT 2-11-2018 Kolkata ITAT 33. Kanthilal Kamla Bai v. ITO 29-10-2018 Chennai ITAT 34. K Praveenkumar HUF v. ITO 29-10-218 Chennai ITAT 35. Rukmani Devi Manpuria v. DCIT 24-10-2108 Kolkata ITAT 36. Bishwanath Agarwal v. ITO 16-10-2018 Kolkata ITAT 37. Bhanshali Finacom P Ltd v. DCIT 10-10-2018 Kolkata ITAT 38. Sanjay Mehta v. ACIT 28-9-2018 Kolkata ITAT 39. Mina Mehta v. ITO 28-9-2018 Kolkata ITAT 40. Vikas Jhawar v. ITO 26-9-2018 Kolkata ITAT 41. Neelam Agarwal v. ITO 26-9-2018 Kolkata ITAT 42. Rajkumar Goenka v. ITO 26-9-2018 Kolkata ITAT 43. Shobhit Goel v. ITO 25-9-2018 Delhi ITAT 44. Kaushlaya Devi v. ITO 19-9-2108 Hyderabad ITAT 45. Amit Shah v. ITO 26-9-2018 Kolkata ITAT 46. Deepak Bhattad HUF v. ITO 19-9-2018 Chennai ITAT 47. Arunkumar Bhaiyya v. ITO 30-8-2018 Delhi ITAT 48. ITO v. Kapil Mittal 29-8-2018 Jaipur ITAT 49. DCIT v. Saurabh Mittal 29-8-2018 Jaipur ITAT 50. Sikha Dhawan v. ITO 27-6-2018 Delhi ITAT 51. Meghrajsingh Sehawat v. DCIT 7-3-2018 Jaipur ITAT 52. DCIT v. Vimleshkumar Singh 15-1-2018 Raipur ITAT 53. ACIT v. Pratiksha Shah 3-10-217 Mumbai ITAT 54. Ketulkumar D Jaiswal v. ITO 2017 (10) TMI 168 - ITAT Ahmedabad Ahmedabad ITAT 55. ITO v. Arvindkumar Jain HUF 18-9-2017 Mumbai ITAT 56. Bharti Navin Cheda v. ITO 11-9-2017 Mumbai ITAT 57. Kamladevi S Doshi v. ITO 22-5-2017 Mumbai ITAT 58. Bhavesh Sambhulal SOmani v. ITO ITA No. 2263/Ahd/2015 20/3/2017 Ahmedabad ITAT 59. Rachna Sachin Jain v. ITO ITA No. 501 & 502/AHD/2016, dt. 7-3-2017 Ahmedabad ITAT 60. Malti Ghanshyambhai v. ITO 6-2-2017 Ahmedabad ITAT 61. Rajendrkumar Ratilal Jariwala v. ITO ITA No. 1753/ahd/2012, dt. 29-2-2016 Ahmedabad ITAT 62. ITO v. Arvindkumar Jain HUF 51 CCH 281 Mumbai ITAT

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FAVOUR : In assessee's favour.

A.Y. :

IN THE ITAT, DELHI BENCH

BHAVNESH SAINI, J.M. & PRASHANT MAHARISHI, A.M.

Brij Bhushan Singal v. ACIT

ITA No. 1415 to 1417/Del/2018, ITA No. 1483 & 1484/Del/2018 & ITA No. 1479 to 1481/Del/2018

7 December, 2018

Assessee Allowed.

Citations:

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M/s. Kesoram Cotton Mills Ltd. v. Gangadhar and Ors. - AIR 1964 SC 708

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CIT v. Smt. Sumitra Devi - (2014) 268 CTR 351 (Rajasthan) : 2014 TaxPub(DT) 1749 (Raj-HC)

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CIT v. MAF Academy (P) Ltd. - (2014) 361 ITR 258 (Del.) : 2014 TaxPub(DT) 0087 (Del-HC)

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CIT v. Indrajit Singh Suri - 2013 TaxPub(DT) 1670 (Guj-HC)

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Bhagirath Aggarwal v. CIT - (2013) 351 ITR 143 (Del.) : 2013 TaxPub(DT) 0672 (Del-HC)

CIT Agra v. Shri Anirudh Narayan Agrawal - Income Tax Appeal No. - 195 of 2010, dt. 16-1-2013

CIT v. Nipun Builders & Develpers (P) Ltd. - (2013) 350 ITR 407 (Del.) : 2013 TaxPub(DT) 0526 (Del-HC)

CIT v. Sudeep Goenka - (2014) 360 ITR 163 (Allahabad) : 2013 TaxPub(DT) 1320 (All-HC)

CIT v. M/s. NR. Portfolio Pvt. Ltd. - (2013) 29 Taxmann.com 291 (Del.) : 2013 TaxPub(DT) 1173 (Del-HC)

CIT v. Shri Udit Narain Agrawal - (2013) 255 CTR 102 (Allahabad) : 2013 TaxPub(DT) 0363 (All-HC)

CIT v. Ultra Modern Exports Pvt Ltd. - (2013) 40 Taxmann.com 458 (Del.) : 2013 TaxPub(DT) 0917 (Del-HC)

CIT v. Sonal Constructions & Others - 2012-TIOL-851-HC-DEL-IT : 2013 TaxPub(DT) 1761 (Del-HC)

CIT v. Maheshchandra G. Vakil - 2019 TaxPub(DT) 0276 (Guj-HC)

CIT v. Himani M. Vakil - 2019 TaxPub(DT) 0277 (Guj-HC)

CIT v. Smt. Shreyashi Ganguli - GA No. 2281 OF 2012 ITAT No. 196 OF 2012, dt. 5-9-2012

CIT v. M/s Frostair (P) Ltd - 26 Taxmann.com 11 (Del.) : 2012 TaxPub(DT) 3185 (Del-HC)

CIT v. Arun Kumar Agarwal (HUF) - 2012 TaxPub(DT) 3062 (Jhar-HC)

CIT v. Nova Promoters & Finlease (P) Ltd - (2012) 342 ITR 169 : 2012 TaxPub(DT) 1558 (Del-HC)

CIT v. Shri Mukesh Ratilal Marolia. - 2016 TaxPub(DT) 3526 (Bom-HC)

Balbir Chand Maini v. CIT - (2012) 340 ITR 161 : 2012 TaxPub(DT) 0657 (P&H-HC)

CIT v. M/s. Ashish International - ITA No. 4299 of 2009, dt. 22-2-2011

CIT v. Shri Naresh Kumar Aggarwala - (2011) 331 ITR 510 (Del.) : 2011 TaxPub(DT) 0908 (Del-HC)

CIT v. Pushpa Malpani - (2012) 20 taxmann.com 597 (Raj HC) : 2011 TaxPub(DT) 0630 (Raj-HC)

CIT v. Smt. Jamnadevi Agrawal - (2010) 328 ITR 656 (Mum) : 2010 TaxPub(DT) 2265 (Bom-HC)

CIT v. Hotel Meriya - 2011 TaxPub(DT) 0278 (Ker-HC)

CIT v. Ashwani Gupta - 2010 TaxPub(DT) 1529 (Del-HC)

Paramjit Singh v. ITO - 2010 TaxPub(DT) 1488 (P&H-HC)

CIT v. Bhagwati Prasad Agarwal - ITA No. 22 of 2009, dt. 29-4-2009

Bangodaya Cotton Mills Ltd. v. CIT - (2009) 21 DTR 200 (Cal) : 2011 TaxPub(DT) 0034 (Cal-HC)

CIT v. Sanjeev Kumar Jain - (2009) 310 ITR 178 (P&H) : 2009 TaxPub(DT) 1324 (P&H-HC)

Baldev Raj v. CIT - (2010) 2 taxmann.com 335 (P&H)

Heirs and Legal Representatives of Late Laxmanbhai S. Patel v. CIT - (2009) 222 CTR (Guj) 138 : 2010 TaxPub(DT) 0148 (Guj-HC)

CIT v. Rajesh Kumar - (2008) 306 ITR 27 (Del) : 2008 TaxPub(DT) 1876 (Del-HC)

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