TMI Blog2016 (9) TMI 550X X X X Extracts X X X X X X X X Extracts X X X X ..... her father who was a retired railway officer. The assessee was living alone at his work place in Sonepat and was getting the breakfast and lunch from the canteen of the company where he was working. Therefore, the expenses amounting to ₹ 60,000/- for his household needs appear to be reasonable. The assessee also explained before the ld. CIT(A) that a rent of ₹ 1,44,000/- was paid and an amount of ₹ 70,000/- was deposited in his PPF account. Another sum of ₹ 8,712/- was paid to M/s Navin Chand Navin Kumar. In this manner, total household expenses were shown at ₹ 3,30,712/-. The assessee also explained the total funds amounting to ₹ 3,77,000/- were available with him, therefore, the addition made by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are dismissed as not pressed. 4. Vide Ground No. 1(b), the grievance of the assessee relates to the sustenance of addition of ₹ 3,49,000/- made by the AO on account of low household expenses and vide Ground No. 1(c), the assessee is aggrieved against the sustenance of addition of ₹ 70,000/- by the AO on account of deposit in PPF account. 5. Facts related to the above issues in brief are that the assessee filed the return of income on 29.07.2011 declaring an income of ₹ 12,17,509/-. Later on, the case was selected for scrutiny. During the course of assessment proceedings, the AO noticed that the assessee had made total withdrawal of ₹ 11,000/- for household expenses and observed that the assessee vide reply date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his lunch snacks in the company s canteen, so he also did not spent more than ₹ 4000-5000 p.m. for his household expenses. The assessee submitted the details of the total household expenses as under: Particulars Amount(Rs.) Household expenses of Assessee s Family (At Dharampur, Kalka) 48,000.00 Household expense of Assessee at Sonepat 60,000.00 PPF Deposits 7 0,000.00 Rent Paid 1,44,000.00 Paid to M/s Nagin Chand Navin Kumar 8,712.00 Total household expenses (A) 3,30,712.00 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... age father and took care of her father and her father didn't allow to spend any amount for household expenses. d. Assessing Officer doesn't bring any evidence or information on file which proves that estimated drawings taken by the AO are adequate and made addition towards inadequate drawings which is bad in law. Reliance has been placed upon Judgment held by ITAT Chennai in case of Jt. Commissioner of Income Tax, Central Circle IV(1) 46, Chennai Versus Shri V. Sampath -2012(12) TMI 638. Copy of Judgment is enclosed herewith. e. Assessing Officer has not made head wise calculation of assessee's drawings along with drawings made by his family members and made addition only on the basis of estimation which is bad in la ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er is not entitled to make a guess without evidence. An assessment based on mere conjecture, surmise or suspicion or irrelevant and inadmissible evidence and material is in valid and unsustainable in law. Hence, the unjustified addition may kindly be deleted. 9. The ld. CIT(A) after considering the submissions of the assessee sustained the addition by observing as under: The submissions made by the appellant and the AO's report dated 14.7.2014 reveal that the assessee had in his letter dated 19.8.2013 to the AO submitted that his wife was a house wife and son a student, both having no sources of income. The AO has also pointed out that ₹ 70,000/- was deposited in the appellant's PPF account and no withdrawal w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submissions the ld. DR reiterated the observations made by the AO and the ld. CIT(A) strongly supported the impugned order passed by the ld. CIT(A). 12. I have considered the submissions of both the parties and carefully gone through the material available on the record. In the present case, the contention of the assessee that his wife alongwith his son was residing with his father-in-law who was a retired railway official and spending the money for household expenses has not been rebutted. The assessee also explained that his son was pursuing B.com from Government College, Kalka and nominal course fee was amounting to ₹ 3,000 p.a. The assessee had shown the household expenses in his wife and son at ₹ 48,000/- which appears ..... X X X X Extracts X X X X X X X X Extracts X X X X
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