Smt. Sumn Rani Rastogi, Lucknow V. The Income Tax Officer-2(3), Lucknow, Lucknow

ITA 741/LKW/2011

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 62158 (ITAT-LUCKNOW)
• Duration Of Justice: 6 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-06-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 21-06-2012
• Assessment Year: 2007-2008
• Appeal Filed On: 19-12-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B : LUCKNOW BEFORE SHRI S. K. YADAV, JUDICIAL MEMBER AND SHRI B. R. JAIN, ACCOUNTANT MEMBER I.T.A. NO. 741 /LKW/ 11 ASSESSMENT YEAR:200 7 - 200 8 SMT. SUMAN RANI RASTOGI, VS. INCOME TAX OFFICER - 2(3), 33, KHUN KHUNJI ROAD, LUCKNOW. CHOWK, LUCKNOW. PAN:AFDPR7945F (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI J. J. MEHROTRA, C. A. RESPONDENT B Y : SMT. POOJA RAJ, D.R. DATE OF HEARING : 21 / 06 /201 2 DATE OF PRONOUNCEMENT : .. ORDER PER B. R. JAIN: THIS APPEAL BY ASSESSEE AGAINST THE ORDER DATED 1 3 / 10 /20 11 OF LEARNED CIT(A) - III , LUCKNOW RAISES THE FOLLOWING GROUNDS: 1. THAT ON THE FACTS AND CIRCUMSTANCES OF THE CASE THE ID. CIT(A) IS NOT JUSTIFIED IN CONFIRMING THE ADDITION OF ` 56,000/ - MADE BY THE ASSESSING OFFICER FOR ALLEGED LOW WITHDRAWALS. 2. THAT THE ID. CIT(A) HAS FAILED TO APPRECIATE THAT THE APPELLANT - LADY IS A DEPENDENT HOUSEHOLD LADY AND HER ONLY SOURCE OF INCOME IS FROM PROPERTY AND INTEREST AND HER DAY - TO - DAY EXPENSES ARE BEING MET BY HER HUSBAND AND OTHER FAMILY MEMBERS WHO ARE ALL SEPARATE ASSESSES BEFORE THE DEPARTMENT AND, THEREFORE, ALL T HE MORE THERE IS NO JUSTIFICATION IN CONFIRMING THE ESTIMATED ADDITION OF ` 56,000/ - ON ACCOUNT OF LOW WITHDRAWALS. 3. THAT THE ORDER PASSED BY THE ID. CIT(A) IS WITHOUT PROPER OPPORTUNITY AND BAD IN LAW. 2 4. THAT THE ORDER PASSED BY THE ID. CIT(A) IS AGAINST THE MERITS CIRCUMSTANCES AND LEGAL ASPECTS OF THE CASE. 5. THAT THE APPELLANT CRAVES LEAVE TO ADD ALTER, AMEND OR WITHDRAW ANY OR ALL THE GROUNDS OF APPEAL ON OR BEFORE THE DATE OF HEARING. 2. HEARD PARTIES WITH REFERENCE TO MATERIAL ON RECO RD. THE APPELLANT HAS MERELY MADE CONTRIBUTION TOWARDS HOUSE HOLD EXPENSES AND IS NEITHER RESPONSIBLE N OR UNDER ANY OBLIGATION TO MEET OUT HOUSE HOLD EXPENSES OF THE FAMILY . SINCE THE APPELLANT HAS NO OBLIGATION TO MAINTAIN THE FAMILY, THE INADEQUACY OF WITHDRAWAL FOR HOUSE HOLD EXPENSES CANNOT BE A SUBJECT MATTER OF ASSESSMENT IN HER HAND. THE ADDITION UNDER SUCH PECULIAR FACTS, MADE FOR ` 56,000/ - ON ESTIMATE BASIS IS THUS ARBITRARY AND UNCALLED FOR WHICH WE HEREBY DIRECT TO DELETE. 3. IN THE RESULT, THE APPEAL IS ALLOWED AS ANNOUNCED IN THE OPEN COURT IMMEDIATELY AFTER CLOSE OF THE HEARING OF THE APPEAL ON 21/06/2012. SD/. SD/. ( S. K. YADAV ) ( B. R. JAIN ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 22/06/2012 *SINGH COPY FORWARDED TO THE: 1. APPELLANT. 2. RESPONDENT. 3. CIT (A) 4. CIT 5. DR. ASSISTANT REGISTRAR