2019 (2) TMI 643

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....ppeal filed ini ITA No.594/Ind/2017 for the A.Y. 2014-15. The grounds raised in this appeal are as under:- 1. "That on the facts and in the circumstances of the case the Ld. CIT(A) erred in maintaining the addition of Rs. 21,245/- as made by the assessing officer out of labour expenses without properly appreciating the facts of the case and submission made before him. 2. That on the facts and in the circumstances of the case the Ld. CIT(A) erred in maintaining the addition of Rs. 1,14,540/- as made by the assessing officer on account of Low household withdrawal without properly appreciating the facts of the case and submission made before him. 3. That on the facts and in the circumstances of the case the Ld. CIT(A) erred in not redu....

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....rials available on record and gone through the orders of the authorities below. We find that the A.O. has made addition by estimating the expenses. The A.O. has not given any reason to disallow the claim of the assessee merely stating that these are excessive, in our view is not sufficient. There has to be some reason for treating the expenses as disproportionate or excessive as wages are never remained constant. Therefore, we direct the A.O. to delete this addition. Ground No.1 of the assessee is allowed. 6. Ground No.2 is against addition made on account of low house withdrawal. Ld. Counsel for the assessee submitted that the assessee has duly explained the expenses. It is stated that total lo house withdrawal is Rs. 1,88,679/- but not R....

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....in this regard. Therefore, the appeal on this ground is dismissed." 10. Undisputedly, the assessee has declared amount in his return of income. The assessee himself has declared its amount and has not even revised his return of income. The assessee has also not stated as to how he is aggrieved by the order of the A.O. as he has not made any addition in the assessment order. Therefore, we do not see any infirmity in the order of the Ld. CIT(A) and the same is hereby affirmed. Appeal of the assessee is partly allowed. 11. In the result, appeal of the assessee is partly allowed. 12. Now we take up appeal No.595/Ind/2017 for the A.Y. 2014-15. The assessee has raised following grounds of appeal:- 1. "That on the facts and in the circumstanc....

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....inst sustaining the addition of Rs. 2,16,121/-. Ld. Counsel for the assessee reiterated the submissions as made in the written synopsis. 15. Ld. D.R. opposed the submissions and supported the order of the A.O. 16. We have heard the rival submissions, perused the materials available on record and gone through the orders of the authorities below. The contention of the assessee is that it had declared business income as per the provisions of section 44AD of the Act. The A.O. was not justified in making further disallowance. On the contrary, Ld. D.R. supported the orders of the authorities below. We find that Ld. CIT(A) has decided this issue by observing as under: "Ground Nos.2&3: Through these grounds of appeal the appellant has challenge....