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2019 (5) TMI 748

his salary - HELD THAT:- As 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. Addition towards unexplained household expense - assessee has been residing with his brother and the expenses were made jointly - HELD THAT:- The contention of the assessee is that 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 .....

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t at the residential premises of the assessee on 23.7.2009. The assessee has filed return of income on 3.8.2011 declaring total income of ₹ 6,31,130/-. The case was selected for scrutiny and notices u/s 143(2) r.w.s. 142(1) of the Act were issued. In response to the above notices, authorised representative of the assessee submitted certain details to the assessing officer. During the course of assessment proceedings, the assessee has submitted balance sheet, cash book and 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 und .....

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y unexplained investment/expense nor any unrecorded income and, therefore, no addition should have been made for the amount. It was pointed out that the A.O. has committed an error in taking the cash balance of ₹ 1,33,000/- as per cash book whereas in fact cash in hand as per cash book was only ₹ 53,000/-. 3. Further, in the assessment proceedings, the assessee was asked to furnish details of his family members, their activities, household expenses and sources thereof. 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 .....

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sment years on account of unexplained household expenses incurred by the assessee. 4. Assessee went before the Ld. CIT(A) who after considering the facts of the case stated that the assessee had sufficient amount available from his disclosed sources of income to make deposits in the bank account, especially when no withdrawals for household expenses has been considered out of these incomes. In the cash books, there is no credit entry of cash which can be treated as unexplained. 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 show .....

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ned household expenses made by the A.O. are confirmed. Aggrieved by the order of the Ld. CIT(A), the assessee is in appeal before this Tribunal. 5. Ground No.1 is against rejecting the claim of assessee in respect of the opening balance of ₹ 53,000/-. Ld. Counsel for the assessee submitted that both the authorities below have failed to appreciate the fact that the assessee is a government employee and has been drawing his salary. Therefore, he would have been saving some 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 .....

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no separate adjudication. 14. Now we take up ITA No.91/Ind/2018 for the A.Y. 2006-07. 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. 15. Ground No.2 of the assessee s appeal is general in nature 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 adjudicat .....

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