SMT. KALPANA SINGH,NEW DELHI vs. ACIT, NEW DELHI

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 amount 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, (Assessment Year: 2011-12)