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Pcit-7 vs M/S Sir Shaadilal Enterprises Ltd on 8 July, 2022

Author: Manmohan

Bench: Manmohan, Manmeet Pritam Singh Arora

                              $~4
                              *     IN THE HIGH COURT OF DELHI AT NEW DELHI

                              +     ITA 188/2022 and CM APPL. Nos. 29797-99/2022

                                    PCIT-7                                            ..... Appellant
                                                       Through :    Mr. Sunil Aggarwal, Senior Standing
                                                                    Counsel along with Mr. Tushar
                                                                    Gupta, Junior Standing Counsel and
                                                                    Mr. Utkarsh Tiwari, Advocate.

                                                       versus

                                    M/S SIR SHAADILAL ENTERPRISES LTD.                    ..... Respondent
                                                  Through : None.

                              CORAM:
                              HON'BLE MR. JUSTICE MANMOHAN
                              HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA
                                                ORDER

% 08.07.2022 CM APPL. Nos. 29797-98/2022 (for exemption) Exemptions allowed, subject to all just exceptions. Accordingly, these applications stand disposed of. CM APPL. No. 29799/2022 (for condonation of delay) Keeping in view the averments in the application, the delay of 195 days in filing the present appeal is condoned and the appeal is taken on record.

Accordingly, the application stands disposed of.

Present Income Tax Appeal has been filed challenging the Order dated 16th December, 2019 passed by the Income Tax Appellate Tribunal Signature Not Verified Digitally Signed By:JASWANT SINGH RAWAT Signing Date:11.07.2022 17:04:34 ('ITAT') in ITA 5727/Del./2014 for Assessment Year 2004-05.

Learned Counsel for the Appellant states that the ITAT has rendered a perverse finding as it has held on the one hand that the figures appearing on seized incriminating material could not be used to make addition in the hands of Respondent, while on the other hand, it has held that "No doubt, production figures gathered from respective distilleries do match with the production figures mentioned in the seized documents".

He states that ITAT has also rendered a perverse finding in as much as it has held that no addition could have been made without affording opportunity of cross-examination to Mr R.K.Miglani, which is contrary to material on record as multiple opportunities were afforded to Mr.Miglani, and he refused to avail such opportunities.

Issue notice to the Respondent by all modes of service, returnable on 11th November, 2022.

MANMOHAN, J MANMEET PRITAM SINGH ARORA, J JULY 8, 2022 j Signature Not Verified Digitally Signed By:JASWANT SINGH RAWAT Signing Date:11.07.2022 17:04:34