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Judgment
PER SHRI ANUBHAV SHARMA, JUDICIAL MEMBER :
This appeal and cross objection filed by the assesse and revenue are against the order dated 31.10.2025 passed by the Commissioner of Income Tax (Appeals)-30, New Delhi (in short ‘Competent Authority’) in DIN & Order No. ITBA/APL/M/250/2025-26/1082199151(1) arising out of assessment order dated 25.06.2024 u/s 153A r.w.s 144 of the Income Tax Act, 1961 passed by ACIT, CC-32, New Delhi for AY: 2014-15.
Heard and perused the record. The department is in appeal challenging the order of ld. CIT(A) where protective addition have been deleted. The addition was made on account of alleged accommodation entries from certain companies and individuals. Contention of ld. DR and department is that ld. CIT(A) has erred in hold that protective addition cannot survive merely because substantive addition in case of M/s RNB Mercantile Ltd., M/s RNB Infrastructure Pvt. Ltd. & RNB International Pvt. Ltd. was deleted by the Tribunal without appreciating that incriminating evidences and statement of on oath u/s 131 of the Act established assessee’s role as entry operator.
Our attention has been drawn to Coordinate Bench decision for AY; 2012-13 & 2013-14 where vide ITA No. 8348 & 8349/Del/2025 and corresponding Cross Objection No. 58 & 59/Del/2026, the appeal of revenue were dismissed. We find that in para 10 the Coordinate Bench had relied the decision dated 06.11.2023 in ITA No. 285 & 286/Del/2022 order dated 06.11.2026 where substantive additions in the hands of M/s RNB Overseas Pvt. Ltd. stand deleted on merits and that became basis of dismissing the appeal of the department. We find no change in circumstance here too, accordingly, the appeals of department have no substance and the same are dismissed and corresponding cross objection are rendered superfluous and academic in nature and accordingly, dismissed.