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TMI Blog2023 (5) TMI 1108X X X X Extracts X X X X X X X X Extracts X X X X ..... one were paid by account payee cheque also the medical expenses have been paid by cheque and no adverse inference have been drawn in respect of this detail. AO has simply estimated the expenses whereas the assessee has furnished the actual details, therefore, considering the age of the assessee no merit in the addition made by the AO - Appeal of the assessee allowed. - ITA No.4830/Del/2019 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tution of family and standard of living. On receiving no plausible reply the AO went on to estimate the house hold drawings at Rs.40,000/- per month and made addition of Rs. 4.80 lacs. 4. Assessee carried the matter before the CIT(A) but without any success. 5. Before us the Counsel for the assessee drew our attention to the details furnished before the CIT(A) and explained the total expense ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sufficient to meet the ends. The assessee also filed additional evidences before the CIT(A) which were in the form of bank statement. The CIT(A) called for remand report from the AO and in the remand report the AO mentioned that the withdrawals of Rs.3.07 lacs is insufficient and the addition of Rs. 4.80 lacs should be upheld. After considering the facts and the submissions and the remand report ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paid by account payee cheque also the medical expenses have been paid by cheque and no adverse inference have been drawn in respect of this detail. The AO has simply estimated the expenses whereas the assessee has furnished the actual details, therefore, considering the age of the assessee we do not find any merit in the addition made by the AO and the AO is directed to delete the addition of Rs.4 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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