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TMI Blog2022 (12) TMI 1375X X X X Extracts X X X X X X X X Extracts X X X X ..... radeep Kumar Jindal filed by the Ld. A.R, wherein Shri. Pradeep Kumar Jindal has accepted that the commission earned on accommodation entries given by the assessee as a part of his income in respect of the year under consideration and the issue will be adjudicated in the appeals filed by Shri Pradeep Kumar Jindal we inclined to dismiss the appeal filed by the Revenue. Accordingly, the appeals filed by the Revenue are dismissed. However, in the event of any deletion in the hands of Shri Pradeep Kumar Jindal, wherein the substantial addition were made, the Revenue shall have liberty to take further steps against the assessee herein in accordance with law. - I.T.A. No. 8427/DEL/2019, I.T.A. No. 8517/DEL/2019, I.T.A. No. 9834/DEL/2019 - - - D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case the Ld. CIT (A) has erred in deleting the protective addition of Rs. 4,93,02,817/- made on account of commission earned for providing accommodation entries. I.T.A. No. 8517/DEL/2019 (A.Y 2014-15) 1. On the facts and in the circumstances of the case the Ld. CIT (A) has erred in deleting protective addition of Rs. 25,00,000/- made on account of obtaining accommodation entries. 2. On the facts and in the circumstances of the case the Ld. CIT (A) has erred in deleting the protective addition of Rs. 20,24,71,777/- made on providing accommodation entries of exempt LTCG. 3. On the facts and in the circumstances of the case the Ld. CIT (A) has erred in deleting the protective addition of Rs. 4,93,02,817/- made on acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (A.Y 2013-14) ITA No. 8290/Del/2019 (A.Y 2014-15), we inclined to dismiss the appeal filed by the Revenue. Accordingly, the appeals filed by the Revenue are dismissed. However, in the event of any deletion in the hands of Shri Pradeep Kumar Jindal, wherein the substantial addition were made, the Revenue shall have liberty to take further steps against the assessee herein in accordance with law. 6. Further we direct the registry to place the written submission made by the Ld. AR dated 08/12/2012 along with the letter written by Shri Pradeep Kumar Jindal dated 07/12/2022 and the copy of this order in the file of ITA No. 8288/Del/2018 (A.Y 2012-13), ITA No. 8289/Del/2018 (A.Y 2013-14) ITA No. 8290/Del/2019 (A.Y 2014-15) filed by Sh. Pra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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