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TMI Blog2019 (12) TMI 304X X X X Extracts X X X X X X X X Extracts X X X X ..... #8377; 5 lac is concerned - With respect to addition of ₹ 1,20,000/- on account of low house hold expenses, once the addition of ₹ 5 lakhs has been made in the present case, it would take care of the addition of low household expenses of ₹ 1,20,000/- and in such a situation, separate addition on account of low household expenses is not called for and therefore, it s directed to delete the addition of ₹ 1,20,000/-. The appeal of the assessee is partly allowed. - ITA No.1212/PUN/2017 (Assessment Year : 2013-14) - - - Dated:- 25-10-2019 - SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER Assessee by: Shri Prayag Jha. Revenue by: Shri Yashwant Tandale. ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... praying for recalling of the order. After considering the submissions of assessee, the Tribunal in M.A.Nos.14 15/PUN/2019 vide order dated 01.03.2019 recalled the order passed in ITA No.1212/PUN/2017 for A.Y. 2013-14. Thus, the assessee is now in appeal in 2nd round. The grounds raised by the assessee reads as under : 1. The learned CIT(A) erred in. confirming the addition of ₹ 5,00,000/- made by the A.O. without appreciating the said addition was not justified in law. 2. The learned CIT(A) erred in holding that the addition of ₹ 5,00,000/- was justified on the ground that in the course of survey statement recorded u/s 133A, the assessee had declared additional income of ₹ 5,00,000 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not included the admitted additional income of ₹ 5 lakhs. The assessee was asked to explain as to why the additional income admitted during the course of survey has not offered to tax in the return of income. In the absence of any satisfactory explanation, AO noted that the additional income offered by the assessee was voluntary and there was nothing to show that the admission was extracted under any undue influence or coercion. He therefore held the additional income admitted by the assessee during the course of survey be brought to be tax and thus made addition of ₹ 5 lac. AO also noted that assessee has not filed capital account and family details and he was therefore of the view that household expenses could not be examined ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n cited by the assessee and various other decisions cited in the order has noted that there was no retraction of additional income by the assessee nor any material has been placed by assessee to show that the additional income was admitted by coercion or undue pressure. He has thus concluded that non-declaration of admitted income was a well planned devise to frustrate the efforts of the Department to unearth unaccounted income. These findings of Ld.CIT(A) has not been controverted by assessee. In such a situation, I find no reason to interfere with the order of Ld.CIT(A) as far as addition of ₹ 5 lac is concerned. With respect to addition of ₹ 1,20,000/- on account of low house hold expenses, I am of the view that once the addi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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