Smt. Kalpana Singh, New Delhi v. ACIT, New Delhi

ITA 6475/DEL/2015 | 2011-2012
Pronouncement Date: 22-11-2017 | Result: Allowed

Appeal Details

RSA Number 647520114 RSA 2015
Assessee PAN ABGPS6919P
Bench Delhi
Appeal Number ITA 6475/DEL/2015
Duration Of Justice 1 year(s) 11 month(s) 15 day(s)
Appellant Smt. Kalpana Singh, New Delhi
Respondent ACIT, New Delhi
Appeal Type Income Tax Appeal
Pronouncement Date 22-11-2017
Appeal Filed By Assessee
Tags No record found
Order Result Allowed
Bench Allotted D
Tribunal Order Date 22-11-2017
Assessment Year 2011-2012
Appeal Filed On 07-12-2015
Judgment Text
INCOME TAX APPELLATE TRIBUNAL DELHI BENCH D : NEW DELHI BEFORE SHRI H.S.SIDHU JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI ACCOUNTANT MEMBER ITA NO. 6475/DEL/2015 (ASSESSMENT YEAR: 2011 - 12 ) KALPANA SINGH N - 161 PANCHSHEEL PARK NEW DELHI PAN:ABGPS6919P VS. ACIT CIRCLE - 23(1) NEW DELHI (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI VK BINDAL CA MS SWEETY KOTHARI CA REVENUE BY: SHRI SHRAVAN GOTRU SR. DR DATE OF HEARING 31/08 /2017 DATE OF PRONOUNCEMENT 22 / 11 /2017 O R D E R PER PRASHANT MAHARISHI A. M. 1. THIS IS AN APPEAL FILED BY THE AGAINST THE CONFIRMATION OF ADDITION OF RS. 289451/ - BY ESTIMATING THE HOUSEHOLD WITHDRAWALS OF THE APPELLANT @50000/ - PER MONTH BY THE LD CIT(A) VIDE ORDER DATED 30.12.2013. THE ONLY ISSUE IN THIS APPEAL IS WITH RESPECT TO THE ADDITION OF RS. 289451/ - ON ACCOUNT OF HOUSEHOLD EXPENSES. 2. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS OF APPEAL: - THE LD CIT(A) ERRED IN LAW AND ON FACTS IN CONFIRMING THE ADDITION OF RS. 289451/ - BY ESTIMATING THE HOUSE HOLD WITHDRAWALS OF THE APPELLANT @50 000/ - PER MONTH IGNORING THE SUBMISSION FACTS AND EVIDENCES PLACED ON RECORD TO SHOW THAT THE TOTAL FAMILY WITHDRAWALS OF THE APPELLANT WERE MORE THAN SUFFICIENT TO MEET THE HOUSE HOLD EXPENSES. THUS THE ESTIMATED ADDITION SO MADE SHOULD BE DELETED. 3. BRIEF FACTS OF THE CASE IS THAT THE ASSESSEE IS AN INDIVIDUAL DERIVED INCOME FROM HOUSE PROPERTY OF INCOME FROM OTHER SOURCE. HE FILED HER RETURN OF INCOME ON 30.07.2011 SHOWING INCOME OF RS. 6066830/ - . DURING THE YEAR THE ASSESSEE HAS SHOWN WITHDRAWAL OF RS. 3.10 LACS TO MEET HOUSEHOLD EXPENSES WHICH IS ONLY RS. 25779/ - PER MONTH. THE LD AO NOTED THAT AS THE ASSESSEE HAS MAINTAINED CARS AIR CONDITIONER CLUB MEMBERSHIP AND LOOKING TO THE STATUS OF THE ASSESSEE ARE RS. 50000/ - PER MONTH IS A REASONABLE AMO UNT OF HOUSEHOLD EXPENSES. HOWEVER THE ASSESSEE HAS SHOWN ONLY RS. 310549/ - THE BALANCE AMOUNT OF RS. 289451/ - WAS ADDED TO THE INCOME OF THE ASSESSEE HAS DISCLOSED HOUSEHOLD EXPENSES. THE ASSESSEE HAS PREFERRED APPEAL BEFORE THE LD CIT(A). THE LD CIT(A) HELD THAT MAJOR PART OF DAY TO DAY EXPENSES IS BEING MADE HUSBAND OF THE ASSESSEE EVEN AFTER ACCEPTING THIS EXPLANATION KALPANA SINGH VS. ACIT ITA NO. 6475/DEL/2015 (ASSESSMENT YEAR: 2011 - 12) PAGE | 2 CONSIDERING THE HIGH STATUS OF SOCIETY IN WHICH THE ASSESSEE IS LIVING THE ADDITION MADE BY THE LD AO IS NOT EXCESSIVE. HE UPHELD THE ADDITION. AGGRIEVED THE ASSESSEE PREFERRED APPEAL BEFORE US. 4. THE LD AR SUBMITTED A COPY OF PAPER BOOK CONTAINING 27 PAGES BEFORE US AND HE REITERATED THE SAME SUBMISSION WHICH WAS RAISED BEFORE THE LOWER AUTHORITIES. 5. THE LD DR RELIED UPON THE ORDERS OF T HE LOWER AUTHORITIES. 6. WE HAVE CAREFULLY CONSIDERED THE RIVAL CONTENTIONS AND ALSO PERUSED THE ORDERS OF THE LOWER AUTHORITIES. THE FAMILY OF THE ASSESSEE AND HER HUSBAND LIVING TOGETHER AND HER HUSBAND WITH WITHDRAWN A SUM OF RS. 27.50 LACS TOWARDS THE HO USEHOLD EXPENSES. THE COPY OF THE CAPITAL ACCOUNT OF THE HUSBAND OF THE ASSESSEE IS SUBMITTED AT PAGE NO. 17 OF THE PAPER BOOK WHEREIN VARIOUS EXPENSES HAVE BEEN SHOWN FOR THE ABOVE CASH DRAWN FOR EXPENDITURE OF RS. 27.50 LA CS. THE FOREIGN TOUR EXPENDITURE AND OTHER MEMBERSHIP EXPENDITURE ARE ALSO SEPARATELY DEBITED. HE HAS ALSO FILED THE RETURN OF INCOME SHOWING TOTAL INCOME OF RS. 2.33 CRORES. THE ASSESSEE HAS ALSO INCURRED AN EXPENDITURE OF RS. 3.10 LA CS OVER AND ABOVE THE ABOVE WITHDRAWAL. THE LD AO HAS NOT BROUGHT ANY MATERIAL OR EVIDENCE TO SHOW THAT ANY UNACCOUNTED EXPENSES HAS BEEN INCURRED BY THE ASSESSEE. THEREFORE LOOKING AT THE NATURE OF THE INCOME OF THE DISCLOSED BY THE ASSESSEE AND HER HUSBAND THE AMOUNT OF WITHDRAWAL BY BOTH OF THEM THE FA MILY SIZE OF THE ASSESSEE WE DO NOT INCLUDE TO UPHOLD THE ORDERS OF THE LOWER AUTHORITIES. IN THE RESULT WE DIRECT THE LD AO TO DELETE THE ADDITION OF RS. 289451/ - IN THE HANDS OF THE ASSESSEE ON ACCOUNT OF UNDISCLOSED HOUSEHOLD EXPENSES. 7. IN THE RESULT TH E APPEAL OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 2 2 / 11 /2017. - S D / - - S D / - ( H.S.SIDHU ) (PRASHANT MAHARISHI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 2 2 / 11 /2017 A K KEOT COPY FORWARDED TO 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT NEW DELHI