Raman Pandey, W/o Dr. V.S. Pandey, Allahabad V. Income tax Officer, Allahabad

ITA 83/ALLD/2012

• Counselvise Citation: 8320714 RSA 2012
• Duration Of Justice: 7 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-11-2012
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 19-04-2012
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: Y P SRIVASTA VA
• Assessee Lawyers: PRAVEEAN GODBOLE
• Keywords: Corroborative evidences

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI A.L. GEHLOT, ACCOUNTANT MEMBER ITA NO.83/ALLD/2012 ASSESSMENT YEAR: 2007-08 SMT. RUMAN PANDEY, VS. INCOME TAX OFFICER, 106A, ALLENGANJ, RANGE-1(3),ALLAHABAD. ALLAHABAD. (PAN : AHCPP 0024 C). (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI PRAVEEAN GODBOLE, C.A. RESPONDENT BY : SHRI Y.P. SRIVASTAVA, D.R. DATE OF HEARING : 09.11.2012 DATE OF PRONOUNCEMENT : 23.11.2012 ORDER PER A.L. GEHLOT, ACCOUNTANT MEMBER: THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DATED 23.12.2011 PASSED BY THE LD. CIT(A), ALLAHABAD FOR THE ASSESSM ENT YEAR 2007-08. 2. THE EFFECTIVE GROUNDS RAISED IN THE APPEAL ARE I N RESPECT OF DISALLOWANCE OF EXPENDITURE TO THE EXTENT OF RS.27,700/- AND ADDITI ON OF RS.25,000/- ON ACCOUNT OF HOUSE HOLD EXPENSES. ITA NO.83/ALLD/2012 A.Y. 2007-08 2 3. THE BRIEF FACTS OF THE CASE ARE THAT THE ASSESSE E IS A PARTNER IN THE FIRM M/S. ANNAPURNA SHEETALAYA. DURING THE ASSESSMENT PROCEE DINGS, THE A.O. NOTICED THAT ON TOTAL RECEIPTS OF RS.1,56,568/- THE ASSESSEE HAS SHOWN NET INCOME AT RS.1,22,300/-. THE ASSESSEE HAS CLAIMED EXPENSES O F RS.34,268/-. THE ASSESSEE DID NOT FURNISH ANY VOUCHER IN SUPPORT OF THE CLAIM . THE A.O., IN ABSENCE OF SUPPORTING EVIDENCE, ESTIMATED THE INCOME FROM EMBR OIDERY, STITCHING AND SALE OF SARI AT RS.1,50,000/- AS AGAINST RS.1,22,300/- DISC LOSED BY THE ASSESSEE. ACCORDINGLY ADDITION OF RS.27,700/- WAS MADE. THE A.O. ALSO MADE ADDITION OF RS.25,000/- ON ACCOUNT OF HOUSE HOLD EXPENSES. 4. THE CIT(A) CONFIRMED THE ADDITIONS MADE BY THE A .O. 5. WE HAVE HEARD THE LD. REPRESENTATIVES OF THE PAR TIES AND RECORDS PERUSED. THE ADMITTED FACTS OF THE CASE ARE THAT THE ASSESSE E DID NOT PRODUCE SUPPORTING EVIDENCES IN RESPECT OF EXPENDITURE CLAIMED BY THE ASSESSEE. CONSIDERING THE NATURE OF ASSESSEES BUSINESS I.E. EMBROIDERY, STIT CHING AND SALE OF SARI, WE FIND THAT THE A.O. HAS CORRECTLY ESTIMATED THE INCOME AT RS.1 ,50,000/- INSTEAD OF RS.1,22,300/- DECLARED BY THE ASSESSEE. ADDITION T O THE EXTENT OF RS.27,700/- IS CONFIRMED. HOWEVER, WE DELETE THE ADDITION OF RS.2 5,000/- MADE BY THE A.O. ON ACCOUNT OF LOW WITHDRAWALS. SINCE WE HAVE SUSTAINE D THE ADDITION OF RS.27,700/- ITA NO.83/ALLD/2012 A.Y. 2007-08 3 WHICH WILL COVER THE LAPSES AND LOW HOUSE HOLD WITH DRAWAL ETC. THE ADDITION OF RS.25,000/- IS ACCORDINGLY DELETED. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS PARTLY ALLOWED. SD/- SD/- (BHAVNESH SAINI) (A.L. GEHLOT) JUDICIAL MEMBER ACCOUNTANT MEMBER PBN/* COPY OF THE ORDER FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT (APPEALS) CONCERNED 4. CIT CONCERNED 5. D.R., ITAT, ALLAHABAD BENCH, ALLAHABAD 6. GUARD FILE. BY ORDER ASSISTANT REGISTRAR INCOME-TAX APPELLATE T RIBUNAL, ALLAHABAD TRUE COPY