Shri Maharshi Dilipkumar Patel, Nadiad V. Income Tax Officer-Ward-3, Nadiad

ITA 3399/AHD/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 9333 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-02-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 10-02-2016
• Assessment Year: 2012-2013
• Appeal Filed On: 07-12-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B
• Assessee Lawyers: SUNIL H TALATI

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD , , BEFORE SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER ./ I.T.A. NO.3399/AHD/2015 ( / ASSESSMENT YEAR : 2012-13) SHRI MAHARSHI DILIPKUMAR PATEL 6, ALKAPURI SOCIETY NR. MAHA GUJARAT HOSPITAL NADIAD-387 001 / VS. THE INCOME TAX OFFICER WARD-3 NADIAD ./ ./ PAN/GIR NO. : BGGPP 1240 L ( ' / APPELLANT ) .. ( #' / RESPONDENT ) ' $ / APPELLANT BY : SHRI SUNIL H. TALATI, AR #' % $ / RESPONDENT BY : SHRI B. PANDA, SR.DR &'( % ) / DATE OF HEARING 10/02/2016 *+, % ) / DATE OF PRONOUNCEMENT 16/02/2016 / O R D E R PER SHRI KUL BHARAT, JUDICIAL MEMBER : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST T HE ORDER OF THE LD.COMMISSIONER OF INCOME TAX(APPEALS)-2, VADODARA [CIT(A) IN SHORT] DATED 28.10.2015 PERTAINING TO ASSESSMENT Y EAR (AY) 2012-13. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS OF A PPEAL:- ITA NO.3399 /AH D/2015 SHRI MAHARSHI DILIPKUMAR PATEL VS. ITO ASST.YEAR 2012-13 - 2 - YOUR APPELLANT BEING DISSATISFIED WITH THE ORDER P ASSED BY HONBLE COMMISSIONER OF INCOME TAX (A)-2, BARODA, I N APPEAL NO.CAB/(A)-2/359/14-15, DATED 28.10.2015 RECEIVED B Y US ON 09.11.2015 PRESENTS THIS APPEAL AGAINST THE SAID OR DER ON THE FOLLOWING AMONGST OTHER GROUNDS: 1. THE ORDER PASSED BY THE HONBLE CIT(A)-2, BARODA I S BAD IN LAW AND BE QUASHED. IT BE HELD SO NOW. 2. THE HONBLE CIT(A)-2, BARODA HAS ERRED IN CONFIRMIN G ADDITION OF RS.1,10,000/- (OUT OF RS.3,00,000/-) ON THE GROUND THAT THE APPELLANT HAS NOT WITHDRAWN ANY AMOUNT FOR HOUSEHOLD EXPENSES FOR ELEVEN MONTHS. THE HONBLE CIT(A) HAS ESTIMATED THE WITHD RAWAL OF HOUSEHOLD EXPENSES AT RS.10,000 PER MONTH WITHOUT A PPRECIATING THE FACT THAT THE APPELLANT IS STAYING WITH HIS PARENTS IN THE JOINT FAMILY OF HIS GRANDFATHER AND ALL EXPENSES ARE BORNE BY JO INT FAMILY. THE HONBLE CIT(A)-BARODA HAS FAILED TO APPRECIATE THAT THE APPELLANT IS STUDYING IN COLLEGE IN DIPLOMA CIVIL ENGINEERING. IT IS THEREFORE SUBMITTED THAT THE HONBLE CIT(A)-BARODA IS NOT JUS TIFIED TO CONFIRM ANY ADDITION. THEREFORE THE ADDITION BE DELETED. YOUR APPELLANT CRAVES FOR TO LEAVE ADD/ALTER/AMEND ANY GROUNDS OF APPEAL BEFORE HEARING OF THIS APPEAL. 2. BRIEFLY STATED FACTS ARE THAT THE CASE OF THE AS SESSEE WAS PICKED UP FOR SCRUTINY ASSESSMENT AND THE ASSESSMENT U/S.143( 3) OF THE INCOME TAX ACT,1961 (HEREINAFTER REFERRED TO AS THE ACT) WAS FRAMED VIDE ORDER DATED 13/11/2014, THEREBY THE ASSESSING OFFICER (AO IN SHORT) MADE ADDITION ON ACCOUNT OF UNEXPLAINED HOUSEHOLD EXPENS ES OF RS.3 LACS AND ALSO MADE OTHER TWO ADDITIONS OF RS.5,000/- AND RS. 6,000/- ON ACCOUNT OF ADVANCE TAX PAID AND DEPOSIT IN PPF ACCOUNT RESPEC TIVELY. THE ASSESSEE BEING AGGRIEVED BY THE ASSESSMENT ORDER, PREFERRED AN APPEAL BEFORE THE ITA NO.3399 /AH D/2015 SHRI MAHARSHI DILIPKUMAR PATEL VS. ITO ASST.YEAR 2012-13 - 3 - LD.CIT(A), WHO AFTER CONSIDERING THE SUBMISSIONS OF THE ASSESSEE RESTRICTED THE ADDITION OF RS.3 LACS TO THE EXTENT OF RS.1,10,000/- AND OTHER TWO ADDITIONS WERE DELETED. AGGRIEVED BY TH E ORDER OF THE LD.CIT(A), NOW THE ASSESSEE IS FURTHER IN APPEAL BE FORE US. 3. THE LD.COUNSEL FOR THE ASSESSEE SUBMITTED THAT T HE AUTHORITIES BELOW HAVE FAILED TO APPRECIATE THE FACT THAT THE ASSESSE E IS A COLLEGE GOING STUDENT AND RESIDING WITH HIS PARENTS AND THE ENTIR E EXPENSES FOR HIS STUDY IS BEING BORNE BY PARENTS. HE SUBMITTED THAT UNDER THESE FACTS, THE AUTHORITIES BELOW OUGHT NOT TO HAVE MADE THE ADDITI ON. 3.1. ON THE CONTRARY, LD.SR.DR HAS SUPPORTED THE OR DERS OF THE AUTHORITIES BELOW. 4. WE HAVE HEARD THE RIVAL SUBMISSIONS, PERUSED TH E MATERIAL AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW. WE FIND THAT THE AUTHORITIES BELOW HAVE MADE THE AD DITION MERELY ON THE BASIS OF CONJECTURES AND SURMISES WITHOUT CONSIDERI NG THE FACT THAT THE ASSESSEE BEING A COLLEGE GOING STUDENT AND RESIDING IN A JOINT FAMILY WITH HIS PARENTS AND DOES NOT HAVE ANY OTHER EXPENSES EX CEPT HIS TUITION FEES PROVIDED BY HIS PARENTS. THEREFORE, WE ARE OF TH E VIEW THAT THE LOWER AUTHORITIES HAVE MADE THE ADDITION ON WRONG FOOTING IN THE HANDS OF THE ASSESSEE. LOOKING TO THE TOTALITY OF THE FACTS AND CIRCUMSTANCES OF THE ITA NO.3399 /AH D/2015 SHRI MAHARSHI DILIPKUMAR PATEL VS. ITO ASST.YEAR 2012-13 - 4 - CASE, WE HEREBY DIRECT THE AO TO DELETE THE ADDITIO N MADE ON ACCOUNT OF HOUSEHOLD EXPENSES. THUS, GROUNDS RAISED BY THE AS SESSEE IS ALLOWED. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED. ORDER PRONOUNCED IN THE COURT ON TUESDAY, THE 16 TH DAY OF FEBRUARY, 2016 AT AHMEDABAD. SD/- SD/- ( ) ( ) ( PRAMOD KUMAR ) ( KUL BHARAT ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 16/ 02 /2016 0)..& , '.&../ T.C. NAIR, SR. PS !'#$%&%# / COPY OF THE ORDER FORWARDED TO : 1. ' / THE APPELLANT 2. #' / THE RESPONDENT. 3. 123 4 / CONCERNED CIT 4. 4 ( ) / THE CIT(A)-2, VADODARA 5. 5'6 &23 , ) 23 , , 1 / DR, ITAT, AHMEDABAD 6. 689 :( / GUARD FILE. / BY ORDER, #5 //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 10.2.16 (DICTATION-PAD 4+ PAGES ATTACHED AT THE END OF THIS FILE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER ..12.2.16 3. OTHER MEMBER... 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S.16.2.16 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 16.2.16 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER