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TMI Blog2012 (11) TMI 96X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal are of descriptive and argumentative nature, therefore, we draw the attention of the AR towards this observation. The AR agreed that the sole and main ground has been mentioned in para one of the "Grounds of appeal" and remaining part is rejected under Rule 8 of the ITAT Rules. The sole ground reads as under:- "The ld. CIT(A) while disposing of the appeal has erred both on law and in the facts and circumstances of the case in upholding the addition of Rs.1,63,000/- made by the assessing officer on imaginary and whimsical grounds, on account of low withdrawals for household expenses." 3. Briefly stated, the facts of the case are that the assessing officer concluded the assessment with the remarks and additions as under:- "With these ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s appeal before us by the assessee. 5. At the outset, we observe that the assessee has not agitated confirmation of addition of interest of Rs.875/- in the bank account of the assessee and disallowance of Rs.6220 regarding claim u/s 80 of the Act. Therefore, we hold that the assessee has nothing to say, per se, no objection regarding above additions made by the AO and confirmed by the ld. CIT(A). 6. As per sole ground of appeal, the assessee's representative submitted following arguments before the CIT(A) which read as under:- "Regarding the addition on account of low household expenses of Rs. 1,63,000/- the assessee is submitting the proof of filling the Income Tax Return of his father and mother who are regular assessee and the assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the AO. 8. The AR also submitted that the fact is that the appellant duly filed a copy of the post office MIS pass book marked as Annexure -VI before the ld. CIT(A) which clearly reveals the withdrawals of Rs.1,08,000 but somehow this document escaped the notice and sight of the ld. CIT(A) but she mentioned in the impugned order that the father of the assessee received interest from post office savings account. He further submitted that the mother of the assessee has sufficient rental income and she has also made substantial withdrawals to meet household expenditure and her return of income was also filed before ld. CIT(A). However, the assessee did not file copy of the pass book of saving bank account as the assessee considered that the l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and his mother's Bank Pass book statements. Accordingly, the ld. CIT(A) was justified in confirming the addition made by the AO in this regard. 10. We have considered rival arguments of both the parties and also carefully perused the material and evidence placed before us on the record. The ld. DR did not dispute the fact that the family of the assessee also includes his mother and father and all reside together as one joint family. It is also not in dispute that the father of the assessee is a retired government officer, having various sources of income such as pension, receipts from Monthly Income Scheme of the post office and interest thereon and the mother of the assessee having rental income also submits return of income to the Depar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th mentioning that every family has its own style of living and making household expenses and there is no specific test method to estimate household expenses of a family but the taxation authorities may take note of income and resources available to the family members of the assessee in question. In this regard, they have to take note of resources of income of all family members with their contribution towards household expenses, then only a reasonable estimation of household expenses may be done. 13. In the case in hand, on the basis of foregoing discussions, we are of the view that the ld. CIT(A) grossly erred in holding that there were low household withdrawals by the assessee as she did not appreciate and consider relevant evidence pla ..... X X X X Extracts X X X X X X X X Extracts X X X X
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