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2019 (5) TMI 748

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..... t he has been residing with his brother and the expenditure was incurred for household expenses jointly. This fact is not verified by the authorities below. Further, the addition has been made on adhoc estimate basis. Considering all we restrict the addition to the extent of 50%. Ground of the assessee is partly allowed. - IT(SS)A Nos.89 to 95/Ind/2018 - Dated:- 9-5-2019 - Shri Kul Bharat, Judicial Member And Shri Manish Borad, Accountant Member For the Appellant : Shri S.S. Deshpande, A.R. For the Respondent : Smt. Ashima Gupta, CIT(DR) ORDER PER KUL BHARAT, J.M: This bunch of 7 appeals filed by the assessee are against order of the CIT(A)-1, Bhopal dated 15.5.2018 pertaining to the assessment years 2004-05 to 2010-11. The identical ground .....

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..... other accounts but no books of accounts were found during the course of search at the residence of the assessee and no books of accounts are maintained by him. Further, as and when assessee was short of cash he has shown miscellaneous receipts, which are shown as under: S.No. Date Amount (Rs.) 1 04.01.2008 1,50,000/- Cash 2 04.04.2008 78,000/- Cash 3 05.05.2008 78,000/- Cash 4 04.04.2009 2,42,000/- Cash 5 05.05.2009 1,00,000/- Cash 6 07.07.2009 1,00,000/- Cash Total 7,48,000/- Cash The assessee has not shown any amount whatsoever, on account of household expenditure including the amounts spent on education of children, electricity, milk, vegetables and fruits, water charges, maintenance of house, medicine, commuting, attending social funct .....

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..... of. The assessee submitted before the A.O. that he was living in joint family along with his brother in his own house. The telephone was provided by the employer. The ladies of the family and parents of the assessee were having agriculture land and, hence, food grains were not required to be purchased from outside. The A.O. considered the reply of the assessee. It was noticed by the A.O. that during these years the assessee had one school going child and the average monthly fees of them was shown by the assessee of ₹ 150/- per month. The assessee had not shown any expenses incurred on electricity, water charges, maintenance of house, milk, vegetables and fruits, medicine, commuting, attending social function and expenditure on outgoin .....

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..... Therefore, the Ld. CIT(A) held that the deposits in cash in his bank accounts stand explained and, hence, no addition on this account was called for. 5. With regard to house hold expenses, Ld. CIT(A) stated that it is an undisputed fact that the assessee has not shown any amount of withdrawals for meeting his household expenses from his declared sources of income. As pointed out by the A.O., the assessee was required to incur expenses on electricity, water charges, maintenance of house, milk, vegetables and fruits, medicines, clothes attending social functions, expenditure on entertainment etc. The assessee has claimed his father and he himself were having agricultural income but the assessee had not furnished any evidence regarding the am .....

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..... amount. 6. On the contrary, Ld. D.R. opposed these submissions and supported the order of the A.O. 7. We have heard the rival submissions, perused the materials available on record and gone through the orders of the authorities below. After considering totality of the facts, there is likelihood of saving some amount, therefore, looking to the smallness of the amount, we direct the A.O. to delete this addition. 8. Ground No.2 is against confirming the household expenses. Ld. Counsel for the assessee submitted that the authorities below have failed to appreciate the fact that the assessee has been residing with his brother and the expenses were made jointly. 9. Ld. D.R. opposed these submissions and supported the orders of the authorities bel .....

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..... ture and needs no separate adjudication. 16. Now we take up ITA No.92/Ind/2018 for the A.Y. 2007-08. In this appeal, ground No.1 raised by the assessee is identical to ground No.2 raised by the assessee in ITA No.89/Ind/2018 except figures, which was already adjudicated in para 10 for the same reasoning this ground is also partly allowed. The A.O. is hereby directed to delete the 50% addition made on account of low household expenses. 17. Ground No.2 of the assessee s appeal is general in nature and needs no separate adjudication. 18. Now we take up ITA No.93/Ind/2018 for the A.Y. 2008-09. In this appeal, ground No.1 raised by the assessee is identical to ground No.2 raised by the assessee in ITA No.89/Ind/2018 except figures, which was alr .....

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