Gajanan Sadashiv Koli, Sangli V. Assistant Commissioner of Income-tax, Circle - 1, Sangli

ITA 298/PUN/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 7618 (ITAT-PUNE)
• Duration Of Justice: 5 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-07-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 21-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: ARISE OUT OF COMMON PASSED; RELATING TO ASSESSMENT YEARS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT . ., . / ITA NOS. 297 TO 301/PUN/2019 / ASSESSMENT YEARS : 2005-06 TO 2009-10 GAJANAN SADASHIV KOLI, PRAGATI COLONY, 100 FT. ROAD, SANGLI PAN : AIYPK8531C VS. ACIT, CIRCLE-1, SANGLI (APPELLANT) (RESPONDENT) / ORDER PER R.S.SYAL, VP : THESE FIVE APPEALS BY THE ASSESSEE RELATING TO THE ASSESSMENT YEARS 2005-06, 2006-07, 2007-08, 2008-09 AND 2009-10 ARISE OUT OF THE COMMON ORDER PASSED BY THE COMMISSIONER OF INCOME-TAX (APPEALS)-1, KOLHAPUR ON 27-1 1- 2018. 2. I HAVE HEARD THE LD. DR AND GONE THROUGH THE RELEVAN T MATERIAL ON RECORD. THERE IS NO APPEARANCE FROM THE SIDE OF APPELLANT BY NONE RESPONDENT BY SHRI VISHWAS MUNDE DATE OF HEARING 24-07-2019 DATE OF PRONOUNCEMENT 25-07-2019 ITA NOS.297 TO 301/PUN/2019 GAJANAN SADASHIV KOLI 2 ASSESSEE DESPITE NOTICE. AS SUCH, I AM PROCEEDING TO DISP OSE OFF ALL THE APPEALS EX PARTE QUA THE ASSESSEE. 3. THE FIRST GROUND IN ALL THE APPEALS CHALLENGE THE INITIATION OF RE-ASSESSMENT PROCEEDINGS. 4. IT IS SEEN FROM THE ASSESSMENT ORDER FOR THE A.Y. 20 05-06 THAT THE ASSESSING OFFICER RECORDED REASONS BEFORE TAKING UP THE RE-ASSESSMENT. PARA 3 OF THE ASSESSMENT ORDER STATES THAT COPY OF THE REASONS WAS SUPPLIED TO THE ASSESSEE ON REQUEST AND THE OBJECTIONS WERE ALSO DISPOSED OFF. SIMILAR POSITION HAS BEEN RECORDED IN THE ASSESSMENT ORDERS FOR THE OTHER YEARS AS WELL. PARA 4 OF THE IMPUGNED ORDER, COMMON FOR ALL THE YEARS, STATES THAT THE LD. AR DID NOT PRESS GROUND NO.1 THROUGH WHICH AS SAIL TO THE INITIATION OF RE-ASSESSMENT WAS MADE. IN VIEW OF THIS CATEGORICAL FINDING OF NOT PRESSING THE GROUND IN THIS REGAR D, I AM INCLINED TO DISMISS GROUND NO.1 IN ALL THE APPEALS. 5. THE ONLY OTHER GROUND IN THE FIVE APPEALS, WHICH SUR VIVES FOR CONSIDERATION, IS AGAINST THE SUSTENANCE OF ADDITION OF R S.1.00 LAKH TOWARDS HOUSEHOLD EXPENSES IN EACH YEAR. 6. FOR THE A.Y. 2005-06, THE ASSESSEE DECLARED DRAWINGS FOR HOUSEHOLD EXPENSES AT RS.48,000/-. THE AO OBSERVED THAT THIS ITA NOS.297 TO 301/PUN/2019 GAJANAN SADASHIV KOLI 3 MEAGER AMOUNT OF DRAWINGS FOR A FAMILY OF 10 MEMBERS W AS HIGHLY INADEQUATE. HE ESTIMATED MONTHLY HOUSEHOLD EXPENSES AT RS.20,000/-. THIS LED TO ADDITION OF RS.1,92,000/-. SIMILA R IS THE POSITION FOR OTHER YEARS. THE LD. CIT(A) SUSTAINED THE ADD ITION AT RS.1.00 LAKH IN EACH YEAR UNDER CONSIDERATION, THEREBY ALLO WING RELIEF OF RS.92,000/-. THE ASSESSEE IS AGGRIEVED BY THE SUSTENANCE OF ADDITION OF RS.1.00 LAKH IN EACH YEAR UNDER CONSIDERATION. 7. HAVING GONE THROUGH THE RELEVANT MATERIAL ON RECORD, IT IS OBSERVED FROM THE FACTS RECORDED ABOVE THAT THE WITHDRAWA LS FOR HOUSEHOLD EXPENSES SHOWN BY THE ASSESSEE WERE PRIMA-FACIE ON LOWER SIDE. IN THE ABSENCE OF THE ASSESSEE FURNISHING A NY FURTHER EXPLANATION JUSTIFYING LOW HOUSEHOLD WITHDRAWALS, I AM SATISFIED THAT THE LD. CIT(A) WAS JUSTIFIED IN RESTRICTING THE ADDITION TO RS.1.00 LAKH FOR EACH YEAR UNDER CONSIDERATION. 8. IN THE RESULT, ALL THE APPEALS ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 25 TH JULY, 2019. SD/- (R.S.SYAL) / VICE PRESIDENT PUNE; DATED : 25 TH JULY, 2019 ITA NOS.297 TO 301/PUN/2019 GAJANAN SADASHIV KOLI 4 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. ( ) / THE CIT (APPEALS)-1, KOLHAPUR 4. THE PR.CIT-1, KOLHAPUR 5. , , SMC / DR SMC, ITAT, PUNE; 6. / GUARD FILE. // TRUE COPY // / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE DATE 1. DRAFT DICTATED ON 24-07-2019 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 24-07-2019 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER -- JM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. -- JM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS 6. KEPT FOR PRONOUNCEMENT ON SR.PS 7. DATE OF UPLOADING ORDER SR.PS 8. FILE SENT TO THE BENCH CLERK SR.PS 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK 10. DATE ON WHICH FILE GOES TO THE A.R. 11. DATE OF DISPATCH OF ORDER. *