Allowing the appeal of the assesee the Tribunal held that the shares were purchased by the assessees through a registered broker and the payments were made through banking channels. The shares were held in a dematerialised account for a period of more than one year and securities transaction tax was paid. They were sold through the registered broker through screen based trading and the proceeds were credited to the bank account of the assessees. Copies of transaction statements and statement of account of the broker with copies of contract notes, statements of the bank account from where the payments were made and proceeds were received were placed before the Assessing Officer. The Assessing Officer had not doubted any of these documents. The broker of the assessees was neither investigated nor examined by the Investigation Wing. Where the assessees had filed the entire evidence relating to purchase which was mostly through cheque shown in the earlier years, all the details of sale transactions and the shares which had been routed through dematerialised account and sold through stock exchange on a quoted price on that date, the onus shifted upon the Department to disprove the evidence. The assessees was not found to be beneficiary of accommodation entry under any inquiry or investigation. The money credited in the account of the assessees was from sale of shares and accordingly the benefit of long-term capital gains on sale of listed equity shares had to be given and the addition made under section 69A upheld by the Commissioner (Appeals) on the basis of report of the Investigation Wing that the shares was a penny stock was not sustainable. (AY. 2015-16)