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Dy.CIT Circle-11(1), Room No. 312 C.R. Building New Delhi Vs. M/s EL-EN India P. Ltd. 43-44, DSIDC, Scheme-III, Okhla Industrial Area, Phase-II New Delhi.
November, 08th 2013
         IN THE INCOME TAX APPELLATE TRIBUNAL
               DELHI BENCH: `B' NEW DELHI
       BEFORE SHRI R. S. SYAL, ACCOUNTANT MEMBER
                            AND
          SHRI RAJPAL YADAV, JUDICIAL MEMBER
                          I.T.A .No.-1553/Del/2012
                      (ASSESSMENT YEAR-2008-09)
Dy.CIT                            Vs.        M/s EL-EN India P.
Circle-11(1), Room No. 312                   Ltd. 43-44, DSIDC,
C.R. Building,                               Scheme-III, Okhla
New Delhi.                                   Industrial Area, Phase-II
                                             New Delhi.
                                             PAN: AACCG1119K

(APPELLANT)                                  (RESPONDENT)
                 Revenue by:- Smt. Niddi Srivastava, Sr. DR.
                 Assessee by:- Sh. Vinod Kumar Garg, CA.

                             ORDER

PER R. S. SYAL, AM.

     This appeal by the Revenue arises out of the order passed

by the CIT (A) on 18.01.2012 in relation to the assessment

year 2008-09.



2.   First ground of the appeal is against the deletion of

addition of Rs.74,70,769/- made by the AO u/s 37 of the Act.
                               2


3.   Filtering out unnecessary details, it is noticed that the AO

made this addition by relying on the view taken by him for the

immediately preceding year, that is AY 2007-08. The said AY

2007-08 came up for consideration before the Tribunal. Vide

its order dated 15.2.2013, the Tribunal in ITA No.

2675/Del/2011 has ordered for the deletion of similar addition

made for AY 2007-08. A copy of this order has been placed on

record. The relevant finding is contained in Para 11 of the

Tribunal order. In the absence of any distinguishing feature

having been pointed out by the ld. DR, respectfully following

the precedent, we uphold the impugned order on this issue.

This ground is not allowed.








4.   The only other effective ground is against the deletion of

addition of Rs.45 lac made by the AO on account of

unexplained cash credit. Here also both the sides are in

agreement that the facts and circumstances for the present
                                   3


addition are similar to those of the preceding year inasmuch as

the AO made this addition by following the view taken by him

for AY 2007-08. The Tribunal has deleted such addition for

AY 2007-08 through the relevant discussion contained in Para

12 of the order. As the solitary basis for this addition made by

the AO was the view taken by him for AY 2007-08, which has

now been set aside by the Tribunal, we are of the considered

opinion that the impugned order requires to be upheld on this

issue. We order accordingly.



5.      In the result the appeal is dismissed.

        Order pronounced in the open Court on 01/11/2013.









             Sd/-                                    Sd/-

   ( RAJPAL YADAV )                          (R. S. SYAL)
JUDICIAL MEMBER                          ACCOUNTANT MEMBER
Dated: 01/11/2013
*AK VERMA*
                                          4


Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(Appeals)
5. DR: ITAT


                                                                ASSISTANT REGISTR




                                                      Date       Initial
1.    Draft dictated on                            31-10-2013              PS
2.    Draft placed before author                   31-10-2013              PS
3.    Draft proposed & placed before the                                   JM/AM
      second member
4.    Draft discussed/approved by Second                                   JM/AM
      Member.
5.    Approved Draft comes to the Sr.PS/PS                                 PS/PS
6.    Kept for pronouncement on                                            PS
7.    File sent to the Bench Clerk                                         PS
8.    Date on which file goes to the AR
9.    Date on which file goes to the Head Clerk.
10.   Date of dispatch of Order.
*

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