Sanjay Rastogi, Lucknow V. Income tax Officer-II(3), Lucknow

ITA 22/LKW/2012

• Counselvise Citation: 2223714 RSA 2012
• Duration Of Justice: 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-02-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 27-01-2012
• Assessment Year: 2007-2008
• Appeal Filed On: 17-01-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R K RAM
• Assessee Lawyers: J J MEHROTRA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW SMC BENCH, LUCKNOW BEFORE SHRI S UNIL KUMAR YADAV , JUDICIAL MEMBER ITA NO. 22/LKW/2012 ASSESSMENT YEAR: 2007 - 08 SANJAY RASTOGI 15, BAHORAN TOLA CHOWK, LUCKNOW V. INCOME TAX OFFICER II(3) LUCKNOW PAN: AAMPR1540A (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI. J. J. MEHROTRA, C.A. RESPONDENT BY: SHRI. R. K. RAM, D.R. DATE OF HEARING: 27.01.2012 DATE OF PRONOUNCEMENT: 06.02.2012 O R D E R THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A) CONFIRMING THE ADDITION OF ` 22,500 MADE BY THE ASSESSING OFFICER ON ACCOUNT OF LOW HOUSEHOLD WITHDRAWALS. 2 . HAVING GONE THROUGH THE MATERIALS AVAILABLE ON RECORD , COMPARATIVE CHART OF HOUSEHOLD EXPENSES AND THE ORDER OF THE LD. CIT(A) FOR PAST YEARS, I FIND THAT THE ASSESSEE HAS SHOWN HOUSEHOLD WITHDRAWAL AT ` 97,500 IN THE IMPUGNED ASSESSMENT YEAR I.E. ASSESSMENT YEAR 2007 - 08. THE ASSESSING OFFICER TREATED IT TO BE AT LOWER SIDE AND MADE ADDITION OF ` 22,500 WHICH WAS CONFIRMED BY THE LD. CIT(A). IN EARLIER YEAR I.E. 2006 - 07, THE ASSESSEE HAS SHOWN HOUSEHOLD WITHDRAW A L AT ` 84,500 AND THE ASSESSING OFFICER HAS MADE AN ADDITION OF ` 35,500 WHICH WAS DELETED BY : - 2 - : THE LD. CIT(A). SIMILAR WAS THE POSITION IN ASSESSMENT YEARS 2005 - 06 AND 2002 - 03 IN WHICH ASSESSEE HAS SHOWN HOUSEHOLD WITHDRAWAL AT ` 88,236 AND ` 86,550 RESPECTIVELY AGAINST WHICH ADDITION OF ` 31,774 AND ` 21,445 WERE MADE BY THE ASSESSING OFFICER IN ASSESSMENT YEAR 2005 - 06 AND 2002 - 03 RESPECTIVELY , B UT THE SAME W AS DELETED BY THE LD . CIT(A). THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT IN THE LIGHT OF PAST HISTORY OF THE ASSESSEE , THE HOUSEHOLD WITHDRAW A L FOR THE YEAR UNDER CONSIDERATION IS QUITE REASONABLE AND NO ADDITION IS CALLED FOR. 3 . THE LD. D.R., ON THE OTHER HAND, HAS P LACED RELIANCE UPON THE ORDER OF THE LD. CIT(A). 4 . HAVING GONE THROUGH THE RECORDS AND IN THE LIGHT OF RIVAL SUBMISSIONS , I FIND THAT IN EARLIER YEARS ALSO ADDITION WAS MADE ON ACCOUNT OF LOW HOUSEHOLD WITHDRAWALS, BUT IT WAS DELETED BY THE APPELLATE AUTHORI TIES. IN THE IMPUGNED ASSESSMENT YEAR , THE ASSESSEE HAS DECLARED HOUSEHOLD WITHDRAWAL OF ` 97,500 AGAINST HOUSEHOLD WITHDRAW AL AT ` 84,500 SHOWN IN ASSESSMENT YEAR 2006 - 07. IN ASSESSMENT YEAR 2006 - 07 , ADDITION OF ` 35,500 WAS MADE BY THE ASSESSING OFFICER, BUT THE SAME WAS DELETED BY THE LD. CIT(A). THEREFORE IN THE LIGHT OF PAST HISTORY, I FIND THAT THE HOUSEHOLD WITHDRAW AL DECLARED BY THE ASSESSEE IS QUITE REASONABLE AND NO ADDITION IS CALLED FOR . I, THEREFORE, SET ASIDE THE ORDER OF THE LD. CIT(A) AND D ELETE THE ADDITION. 5 . IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 6.2.2012. SD/ - [ S UNIL KUMAR Y ADAV ] JUDICIAL MEMBER DATED: 6.2.2012 JJ: 2701 : - 3 - : COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR ASSIS TANT REGISTRAR