SHRI SUNIL CHOURASIA, Vidisha V. THE ACIT-2(1), Bhopal

ITSSA 279/IND/2015

• Counselvise Citation: [2016] 122 COUNSELVISE.COM (IT) 1901 (ITAT-INDORE)
• Duration Of Justice: 3 month(s) 21 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 05-04-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 29-03-2016
• Assessment Year: 2007-2008
• Appeal Filed On: 14-12-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJEEV VARSHNEY
• Assessee Lawyers: S S DESHPANDE
• Keywords: Business income

Judgement Text

SANJEEV &SUNIL CHOURASIA IT(SS)A NOS. 270 TO 279/IND/2015 1 IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI D.T. GARASIA, HONBLE JUDICIAL MEMBER AND SHRI B.C. MEENA, HONBLE ACCOUNTANT MEMBER IT(SS)A NOS.270 TO 274/IND/2015 A.YS.2004-05 TO 2008-09 SHRI SANJEEV CHOURASIA VIDISHA PAN AERPC 9227J ::: APPELLANT VS ASSTT.COMMR. OF INCOME TAX 2(1) BHOPAL ::: RESPONDENT IT(SS)A NOS.275 TO 279/IND/2015 A.YS.2003-04 TO 2007-08 SHRI SUNIL CHOURASIA VIDISHA PAN AASPC 3887B ::: APPELLANT VS ASSTT.COMMR. OF INCOME TAX 2(1) BHOPAL ::: RESPONDENT APPELLANTS BY SHRI S.S. DESHPANDE RESPONDENT BY SHRI RAJEEV VARSHNEY DATE OF HEARING 29.3 .2016 DATE OF PRONOUNCEMENT 5 . 4 .2016 SANJEEV &SUNIL CHOURASIA IT(SS)A NOS. 270 TO 279/IND/2015 2 O R D E R PER BENCH THESE APPEALS FILED BY THE ASSESSEE EMANATE FROM THE CONSOLIDATED ORDER OF THE LEARNED CIT(A)-I, BHOPAL, D ATED 4.9.2015. 2. THE ONLY ISSUE INVOLVED IN ALL THESE APPEALS IS REGARDING SUSTAINING THE ADDITION MADE BY THE ASSESSIN G OFFICER ON ACCOUNT OF HOUSEHOLD EXPENSES. THEREFORE, ALL THESE APPEALS ARE BEING DISPOSED OF BY THIS CONSOLIDATE D ORDER FOR THE SAKE OF CONVENIENCE. 3. WHILE PLEADING ON BEHALF OF THE ASSESSEE, THE LEARNE D COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ADDITION W AS NOT JUSTIFIED AS NO INCRIMINATING DOCUMENTS WERE FOU ND SANJEEV &SUNIL CHOURASIA IT(SS)A NOS. 270 TO 279/IND/2015 3 DURING THE COURSE OF SEARCH. HE ALSO PLEADED THAT THER E WAS NO ABATEMENT OF ASSESSMENT IN THE ASSESSMENT YEARS 2004-05 TO 2007-08. THE LEARNED COUNSEL FOR THE ASSE SSEE SUBMITTED THAT THE ASSESSEE WAS MAINTAINING BOOKS OF ACCOUNTS WHICH WERE DULY VERIFIED BY THE ASSESSING O FFICER. THE ASSESSING OFFICER HAS NOT FOUND ANY DISCREPANCY IN THESE BOOKS OF ACCOUNTS. THE BUSINESS INCOME OF THE ASSESSEE HAS BEEN ACCEPTED AS RETURNED BY THE ASSESSEE AND NO ADDITION WAS MADE. THE ASSESSING OFFICERS CONCLUSION REGARDING NO WITHDRAWAL IS BASED ON PRESUMPTION AND NOT BASED ON ANY POSITIVE EVIDENCE. HE ALSO SUBMITTED THAT THE ASSESSEE IS LIVING IN A JOINT F AMILY ALONG WITH HIS MOTHER AND THREE BROTHERS. THE ENTIRE FAMILY STAY IN A HOUSE HAVING COMMON KITCHEN. THE ASSESSEE IS STAYING IN A SMALL TOWN WHERE THE COST OF LIVING IS V ERY LOW. ONLY 6 CHILDREN WERE SCHOOL GOING AND THEY WERE STUD YING IN PRIMARY SCHOOL AND THE FEE WAS IN THE RANGE OF RS. 1 00 SANJEEV &SUNIL CHOURASIA IT(SS)A NOS. 270 TO 279/IND/2015 4 250 PER MONTH. THE FAMILY, AS A WHOLE, DOES NOT HAVE F OUR WHEELER AND THE MODE OF CONVEYANCE IS ONLY ONE MOTOR- CYCLE AND ONE SCOOTER. THE LEARNED COUNSEL FOR THE ASS ESSEE SUBMITTED THAT THE ASSESSEES FAMILY IS STRICTLY VEGET ARIAN HAVING ITS OWN KIRANA STORE AND MOST OF THE HOUSEHOLD GOODS WERE AVAILABLE TO THE FAMILY AT CHEAPER RATES. IT W AS ALSO SUBMITTED BY THE LEARNED COUNSEL FOR THE ASSESSE E THAT NO FUNCTION OR CEREMONY WAS SOLEMNIZED DURING THE RELEVANT PERIOD IN THE FAMILY IN THE ASSESSEE. NONE O F THE FAMILY MEMBERS INCLUDING THE ASSESSEE HAS NEVER TRAVELL ED ANY FOREIGN COUNTRY DURING THE RELEVANT PERIOD. IT WAS ALSO SUBMITTED THAT THE ASSESSEE DOES NOT HAVE ANY SERVANT AND STAY ONLY IN THE HOUSE ABOVE THE SHOP WHERE THE BUSI NESS IS CONDUCTED. IT WAS ALSO SUBMITTED THAT THE ASSESSEE H AS GIVEN DETAILS OF WITHDRAWALS OF ALL THE FAMILY MEMBERS WHICH WERE SUFFICIENT TO MEET OUT THE HOUSE-HOLD EX PENSES. IT WAS ALSO SUBMITTED THAT THE ASSESSING OFFICER HAS NO T SANJEEV &SUNIL CHOURASIA IT(SS)A NOS. 270 TO 279/IND/2015 5 BROUGHT ANY EVIDENCE REGARDING ANY EXPENDITURE OF THE ASSESSEE WHICH IS UNACCOUNTED. HE, THEREFORE, PLEADED THAT THESE ADDITIONS DESERVE TO BE DELETED. 4. ON THE OTHER HAND, THE LEARNED DR RELIED UPON THE ORDERS OF THE AUTHORITIES BELOW. 5. WE HAVE HEARD BOTH THE SIDES. THE DETAILS OF WITHDRAWALS AS PROVIDED AT PAGE 15 OF THE ORDER OF THE LEARNED CIT(A) FOR WHOLE OF THE FAMILY MEMBERS FOR TH E RELEVANT PERIOD ARE AS UNDER :- AY.2003-04 A.Y.2004-05 A.Y.2005-06 A.Y.2006-07 A.Y. 2007-08 A.Y.2008-09 A.Y.2009-10 280922 195080 185352 254607 189611 336735 505414 NO INCRIMINATING MATERIAL WAS FOUND DURING THE COURSE OF SEARCH. THE BOOKS OF ACCOUNTS MAINTAINED BY THE ASSESSEE WERE FOUND CORRECT AND BUSINESS INCOME WAS ACCEPTED AS RETURNED BY THE ASSESSEE. THE ASSESSEE STAYS IN A JOIN T FAMILY IN A SMALL PLACE. NO BIG FOUNDATION/CEREMONY WAS HELD IN THE FAMILY DURING THE RELEVANT PERIOD. THE F AMILY SANJEEV &SUNIL CHOURASIA IT(SS)A NOS. 270 TO 279/IND/2015 6 DOES NOT HAVE ANY FOUR WHEELER. ALL THESE FACTS SUGGES T THAT THE HOUSEHOLD WITHDRAWALS SHOWN BY THE ASSESSEE FAMILY WERE SUFFICIENT TO MEET OUT THE HOUSEHOLD EXPENSES OF THE ASSESSEE FAMILY. THEREFORE, IN OUR VIEW, THE ASSESSIN G OFFICER WAS NOT JUSTIFIED IN MAKING THE ADDITION ON AD HOC BASIS IN THE ABSENCE OF ANY POSITIVE EVIDENCE. THEREFO RE, WE DIRECT THE ASSESSING OFFICER TO DELETE ALL THE ADDIT IONS MADE IN THE ASSESSMENT YEARS INVOLVED IN THE CASE OF THESE ASSESSEES. 6. IN THE RESULT, ALL THE APPEALS OF THE ASSESSEE STAND ALLOWED. PRONOUNCED IN OPEN COURT ON 5 TH APRIL, 2016 SD/- SD/- (D.T. GARASIA) (B.C. MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER 5 TH APRIL, 2015 DN/- SANJEEV &SUNIL CHOURASIA IT(SS)A NOS. 270 TO 279/IND/2015 7