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TMI Blog2016 (9) TMI 550X X X X Extracts X X X X X X X X Extracts X X X X ..... ousehold drawings . c) Rs. 70,000/- on account of PPF deposit; 2. not deleting but merely setting aside and restoring the matter for verification to the AO the following additions made by him - a) Rs. 3,60,000/- on account of conveyance reimbursement b) Rs. 8,712/- petty amount Rs. 8,607/- on account of disallowance of deduction u/s 80C of the I.T. Act. All the above actions being arbitrary, erroneous and unsustainable in law, it is prayed that the same must be quashed with directions for appropriate relief." 3. During the course of hearing the ld. Counsel for the assessee at the very outset stated that he has the instruction not to press ground nos. 1(a) and 2(a) & (b), so these grounds are dismissed as not pressed. 4. Vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, Tehsil Kalka, Haryana, which is small kasba in foot hill of Himachal and that the assessee's father-in-law who is a retired railway official was also residing at the same area. It was further stated that the assessee's wife alongwith their son was mostly residing with her father and all kitchen and miscellaneous expenses were met by her father who did not allow his daughter to spend any amount, since she was taking his care in last old age. It was further stated that his son was pursuing B.com from Government College, Kalka and nominal course fee was amounting to Rs. 3,000 per annum. It was contended that the assessee was living singly in Sonepat and having his lunch & snacks in the company's canteen, so he also did not spent more than R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t he could have further inquired into the matter. c. Assessing Authority has ignored the fact that Assessee's spouse along with her son was residing with her old 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 h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad of Rs. 11,000.00 mentioned in the Para 3 of the order passed by the AO. Further, It is certainly not a leap in the dark. The Assessing Officer 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 so ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... count. Therefore, the addition made by the AO and sustained by the ld. CIT(A) was not justified. 11. In his rival 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 Rs. 3,0 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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