Shitalben Harenbhai Nandai, RAJKOT-GUJARAT V. The Income Tax Officer, Ward 1(3), RAJKOT-GUJARAT

ITA 323/RJT/2011

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 56713 (ITAT-RAJKOT)
• Duration Of Justice: 1 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-10-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2006-2007
• Appeal Filed On: 26-08-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH SMC, RAJKOT BEFORE SHRI A.L. GEHLOT (AM) I.T.A. NO.323/RJT/2011 (ASSESSMENT YEAR 2006-07) SHITALBEN HARENBHAI NANDANI VS THE ITO, WD.1(3) 202, STAR CHAMBERS RAJKOT HARIHAR CHOWK, RAJKOT PAN : AAUPN9883E (APPELLANT) (RESPONDENT) DATE OF HEARING : 25-10-2011 DATE OF PRONOUNCEMENT : 25-10-2011 APPELLANT BY : NONE RESPONDENT BY: WRITTEN SUBMISSION O R D E R THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF CIT(A), GANDHINAGAR DATED 27-06-2011 PERTAINING TO ASSESSME NT YEAR 2006-07. 2. THE ASSESSEE HAS MOVED AN ADJOURNMENT APPLICATIO N WHICH HAS BEEN REJECTED ON THE GROUND THAT NO BETTER PURPOSE COULD BE SERVED BY ADJOURNING THE HEARING OF THE MATTER AS THE MATTER COULD BE DECIDE D EVEN WITHOUT THE APPEARANCE FROM THE ASSESSEE. THE REVENUE HAS FILE D A WRITTEN SUBMISSION WHEREBY THEY RELIED ON THE ORDER OF THE CIT(A). 3. THE SOLE EFFECTIVE GROUND RAISED BY THE ASSESSEE PERTAINS TO ADDITION OF RS. 60,000 ON ACCOUNT OF LOW HOUSEHOLD EXPENSES. T HE WITHDRAWAL OF RS.36,709 ITA NO.323/RJT/2011 2 SHOWN BY THE ASSESSEE WAS FOUND TOO LOW BY THE ASSE SSING OFFICER FOR THE SOLE REASON LOOKING TO THE STANDARD OF LIVING AND EXP ENSES REQUIRED TO MEET THE BASIC DAY-TO-DAY AMENITIES, RS.60,000/- IS ADDED TO THE TOTAL INCOME DECLARED BY THE ASSESSEE ON ACCOUNT OF LOW HOUSEHOLD WITHDRAWAL . THE APPEAL FILED BEFORE THE CIT(A) HAS ALSO BEEN DECIDED EXPARTE AGAINST TH E ASSESSEE. APROPOS THESE, I FIND THAT THE ASSESSING OFFICER HAS RESORTED TO T HE ADDITION WITHOUT SUFFICIENT REASONS. AN ADDITION OF RS.60,000 TOWARDS LOW HOUS EHOLD WITHDRAWALS HAS BEEN MADE WITH A CASUAL REMARK THAT THE STANDARD OF LIVI NG OF THE ASSESSEE PERMITTED HIM TO DO SO. THE AUTHORITIES BELOW HAS NOT BOTHER ED TO BRING ON RECORD THE NECESSARY DETAILS SUCH AS THE NUMBER OF MEMBERS THE ASSESSEE HAD TO MAINTAIN WITH HER WITHDRAWALS, THE CONTRIBUTIONS, IF ANY FRO M OTHER MEMBERS IN THE FAMILY, ETC. THOUGH THE CIT(A) HAS NOTED THAT IN THE STATE MENT OF FACTS THE ASSESSE HAS ASSERTED THAT ASSESSEES HUSBAND AND GRANDMOTHER HA D ALSO CONTRIBUTED FOR THE HOUSEHOLD EXPENDITURE, HE REJECTED THE AVERMENT IN THE ABSENCE OF SUPPORTING MATERIALS. HOWEVER, I NOTICE THAT THE CIT(A) HAS P ASSED THE ORDER EX PARTE. IN THE GIVEN CIRCUMSTANCES, I AM OF THE OPINION THAT T HE IMPUGNED ADDITION IS MADE WITHOUT ANY VALID REASONS. THEREFORE, I DELETE THE SAME AND ALLOW THE APPEAL FILED BY THE ASSESSEE. ORDER PRONOUNCED IN THE OPEN COURT ON 25-10-2011. SD/- (A.L. G EHLOT) ACCOUNTANT MEMBER RAJKOT, DT : 25 TH OCTOBER, 2011 PK/- ITA NO.323/RJT/2011 3 COPY TO: 1. ASSESSEE 2. REVENUE 3. THE CIT(A), GANDHINAGAR 4. THE CIT, GANDHINAGAR 5. THE DR, I.T.A.T., RAJKOT (TRUE COPY) BY ORDER ASSTT.REGISTRAR, ITAT, RAJKOT