2013 (4) TMI 545

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..... some facts are required to be brought on record when a particular finding is to be given. CIT(A) deleted 70% of the addition but without giving any convincing reasons sustained 30% addition. Thus judicial propriety demands that there should be some justification even to sustain 30% addition - orders to delete addition sustained by the CIT(A) in both the years - against revenue. - ITA No. 104 .....

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..... in the circumstances of the case and in law, the Learned CIT(A) erred in confirming the addition (i.e. 30% of Rs. 1,50,000) made by the Learned Assessing Officer on account of alleged low household expenses. The appellant prays that the confirmation by Learned CIT(A) of 30% of addition made by the Learned Assessing Officer on account of alleged low household expenses may please be deleted. Grou .....

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..... assessment proceedings, AO held that the assessee's withdrawal towards house-hold expenses were insufficient, that looking to the status and size of the family of the assessee, he should have withdrawn more to run his house-hold. He made an addition of Rs. 1.5 Lakhs to the total income of the assessee under the head 'Addition on account of House-hold Expenses'. 4. Assessee preferred an appeal b .....

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..... thdrawn by him and members of his family, that there was sufficient withdrawals in the AY under question. He referred to the order of the ITAT dt. 01-06-2012 in his own case for the AYs 2007-08 2008- 09, where the issue was decided in favour of the assessee. It is found that Rs. 1.5 Lakhs were added to the income of the assessee for both the years by the AO and FAA had deleted 70% of the additio .....

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..... deleted 70% of the addition but without giving any convincing reasons sustained 30% addition. In my opinion, judicial propriety demands that there should be some justification even to sustain 30% addition. I delete addition sustained by the Ld. CIT(A) in both the years and allow Ground No.2. As the issues involved and facts are the same for the earlier years, therefore, respectfully following th .....

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