SUBHENDU ROY,KOLKATA vs. ASSISTANT COMMISSIONER OF INCOME TAX, NATIONAL E ASSESSMENT CENTRE, DELHI

Shri Raj Singha Maji, Staff of the assessee, has put in appearance on behalf of the assessee and an adjournment letter has been filed, however, a perusal of the case file reveals that there is only a small issue involved in this appeal, which can be decided after hearing the ld. DR.

A perusal of the assessment order reveals that in this case, limited scrutiny assessment was carried out, wherein, it has been categorically written by the Assessing Officer that no additions are made and the assessment of income is done as per computation sheet’. However, while computing the income, the Assessing Officer added a sum of Rs.98173/-, which was claimed by the assessee as club expenses. No reasoning, whatsoever, has been given by the Assessing Officer for making the impugned addition.

Even, the ld. CIT(A) has also confirmed the addition in a mechanical manner without application of mind.

Since, in the assessment order, no additions have been made and neither there is any justification given for making the impugned, hence, the same is not sustainable and is accordingly ordered to be deleted.

In the result, the appeal of the assessee stands allowed.