TMI Blog2013 (5) TMI 279X X X X Extracts X X X X X X X X Extracts X X X X ..... to the relevant expenditure, allowing in fact for the normal increase therein. The assessee having not furnished any details of his cash withdrawals for Rs.5.40 lakhs, it is not possible to state as to how much thereof can be applied to meet the other house-hold expenses and personal cash expenses. The matter is hardly one which merits being litigated, much less time and again. It is neither a fit case for being restored to the file of the assessing authority, nor do we think to allow any credit to the assessee for his cash withdrawals toward the relevant expenditure - thus without bringing any contrary material on record, adopted the salary figure for servants in disregard to the tribunal's finding thereon per its order for A.Y. 2005-0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penses, including on the personal staff. In fact, the total cash withdrawals for the immediately preceding year (i.e., A.Y. 2007-08) were at Rs.8.40 lakhs, and in light of which no separate addition, made by the Revenue at Rs.2.54 lakhs, was deemed as proper and, thus, sustainable by the tribunal. 3.2 The ld. DR, on the other hand, would rely on the orders of the authorities below; stating that the assessee did not furnish the requisite details before the Assessing Officer (A.O.), constraining him to make an estimate of the relevant expenditure. 4. We have heard the parties, and perused the material on record. 4.1 The issue, we observe, is continuously arising in the assessee's case, i.e., beginning A.Y. 2005-06, travelling up to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pg. 11). The only order by the tribunal wherein we find some elaboration on facts and positive findings in the matter is for A.Y. 2005-06, whereat the reasonableness of withdrawal for the purpose was in question. The tribunal observing the average monthly salary as working to Rs.2,084/-, was of the view that though the same (i.e., Rs. 2100/- p.m.) may be considered as reasonable for a servant, it would not be so for a driver in Mumbai during the financial year 2004-05. The assessee claiming the total expenditure on personal staff at Rs.1.75 lakhs for the relevant year, it confirmed the addition for Rs.0.75 lakhs, as against Rs.2.45 lakhs by the first appellate authority. The tribunal per its orders for the succeeding two years, passed subs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d upon by the A.O. during the assessment proceedings. All he claims is the sufficiency of the withdrawals for the purpose with reference to his total house-hold withdrawals. In fact, his claim of the total family cash withdrawals being at Rs.11.41 lakhs has also been made for the first time before the ld. CIT(A). It is only when the full details are before the A.O. that he could verify the correctness of the claims, as well as apply himself thereto qua the issue at hand, i.e., the sufficiency of the said withdrawals. So far as we are concerned, our perspective would only be limited to the estimation of the expenses on personal staff, and the extent to which the assessee's withdrawals can be said to be sufficient for the same. As afore-noted ..... X X X X Extracts X X X X X X X X Extracts X X X X
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