Shri Jai Prakash Sharma, Dewas V. The Dy.CIT, Ujjain

ITA 145/IND/2010

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 2834 (ITAT-INDORE)
• Duration Of Justice: 2 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-06-2010
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 1992-1993
• Appeal Filed On: 22-03-2010
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: APARNA KARAN LD
• Assessee Lawyers: IN PERSON

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, SMC-I BENCH, INDORE BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER ITA NOS.145 TO 148/IND/2100 AYS: 1992-93 TO 1995-96 JAI PRAKASH SHARMA DEWAS (PAN ATLPS-9666E) ..APPELLANT V/S. DY. COMMISSIONER OF INCOME TAX CIRCLE 1(1) UJJAIN ..RESPONDENT ASSESSEE BY : ASSESSEE IN PERSON DEPARTMENT BY : SMT. APARNA KARAN,LD. SR. DR ORDER THESE APPEALS ARE PREFERRED BY THE SAME ASSESSEE F OR DIFFERENT ASSESSMENT YEARS AGAINST THE ORDER OF THE LEARNED C IT(A), UJJAIN, DATED 16.12.2009. THOUGH THE ASSESSEE HAS TAKEN VARIOUS GROUNDS BUT THE ONLY EFFECTIVE GROUND RAISED IN THE IMPUGNED APPEAL S PERTAINS TO CONFIRMING THE ADDITIONS OF RS.51,600/-, RS. 51,600 /-, RS. 48,000/- AND RS. 69,000/- RESPECTIVELY WHEREAS THE REMAINING GRO UNDS ARE GENERAL IN 2 NATURE. DURING HEARING OF THESE APPEALS, THE ASSES SEE APPEARED IN PERSON WHEREAS THE LEARNED SR. DR SMT. APARNA KARAN APPEARED FOR THE DEPARTMENT . THE ASSESSEE SUBMITTED THAT GREAT INJUS TICE HAS BEEN CAUSED TO HIM AS THE ADDITION TOWARDS HOUSEHOLD WIT HDRAWALS HAS BEEN MADE TOWARDS HIGHER SIDE. ON THE OTHER HAND, THE L EARNED SR. DR STRONGLY DEFENDED THE IMPUGNED ORDERS BY CONTENDING THAT ALREADY A LENIENT VIEW HAS BEEN TAKEN AS THE ASSESSEE MERELY WITHDREW R.84,000/- FOR THE WHOLE YEAR TO MEET THE HOUSEHOLD EXPENSES. IN REPLY, THE ASSESSEE SUBMITTED THAT A FURTHER LENIENT VIEW MAY BE TAKEN. 2. I HAVE CONSIDERED THE RIVAL SUBMISSIONS AND PERU SED THE MATERIAL AVAILABLE ON FILE. BRIEF FACTS ARE THAT THE ASSESSE E IS OWNER OF FOUR MOTOR BUSES PLYING IN THE STATE OF MADHYA PRADESH. ONE B US WAS CLAIMED TO HAVE BEEN PURCHASED IN THE YEAR 1995-96 AND THE REM AINING THREE EARLIER TO THAT. THE ASSESSEE SHOWED TO HAVE WITHDR AWN ONLY RS.8,400/- TO RS.9,000/- FOR HOUSEHOLD EXPENSES. THE ASSESSEE IS A FAMILY OF SIX PERSONS CONSISTING OF FOUR FAMILY MEMBERS AND AT TH E RELEVANT TIME, FOUR WERE STUDYING IN SCHOOL. IF THE TOTALITY OF FACTS ARE ANALYSED, BROADLY I HAVE FOUND THAT THERE IS NO INFIRMITY IN THE STAND OF THE LEARNED CIT(A). HOWEVER, SINCE THESE APPEALS PERTAIN TO THE AYS 199 293 TO 1995-96 AND THE ASSESSEE IS RESIDING IN A SMALL TOWN AND TH E STUDENTS WERE 3 CLAIMED TO BE STUDYING IN A GOVERNMENT SCHOOL, I AM OF THE VIEW THAT A LENIENT VIEW MAY BE TAKEN BY REDUCING THE ADDITION ONLY TO THE EXTENT OF RS.3,000/- IN EACH APPEAL. IT IS CLARIFIED THAT THI S ORDER MAY NOT BE QUOTED AS A PRECEDENT IN OTHER APPEALS AS LENIENT V IEW HAS BEEN TAKEN TO THE PECULIAR CIRCUMSTANCES OF THE PRESENT APPEAL S AS THESE APPEALS BELONG TO THE ASSESSMENT YEARS 1992-93 TO 1995-96 W HEREIN THE COST OF LIFE MAY BE COMPARATIVELY LESSER. OTHERWISE I HAVE NOT NOTED ANY INFIRMITY IN THE STAND OF THE LEARNED CIT(A). 3. RESULTANTLY, THESE APPEALS ARE PARTLY ALLOWE D. ORDER PRONOUNCED IN THE OPEN COURT ON 2.6.2010 SD/- (JOGINDER SINGH) JUDICIAL MEMBER DATED: 2.6.2010 COPY TO: APPELLANT/RESPONDENT/CIT/CIT(A)/DR/GUARD F ILE D/-