While acquitting the man, a resident of north east Delhi, Additional Sessions Judge P S Malik held that the statements of both the victims "completely exonerate" him of the offences.
"As per prosecution version, only the victims were the witnesses but they both have not supported the prosecution case.
"Keeping in view the facts and circumstances of this case, the accused is acquitted of the charges levelled against him as they remain unproved," the judge said.
The case was registered on the statement of their mother, who had "rescued" them that day.
The man was charged with the offence of aggravated penetrative sexual assault under the Protection of Children from Sexual Offences (POCSO) Act which entails a minimum of ten years jail and maximum of life term.
The two minors and their mother, however, changed their statements in the court by saying that a quarrel had broken out between the girls and their father.
The court relied on the statements of the minors saying, "...No other amount of evidence can prove the guilt of the accused as stated in the prosecution story. Therefore, this court does not deem it necessary to ask for the recording of statements of the remaining prosecution witnesses".
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