2021 (2) TMI 936

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.... appeal by the assessee is directed against the order dated 07.02.2019 of Ld. CIT(A)-Allahabad for the A.Y. 2013-14. The assessee has raised a solitary ground as under: "Because the CIT(Appeals) Allahabad is not justified on the facts and circumstances of the case in confirming the addition of Rs. 1,00,000/- made by the Assessing Officer." 2. The assessee is an individual and filed her....

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....wings and withdrawals during the year therefore, the addition sustained by the Ld. CIT(A) on ad hoc basis is not justified being arbitrary. The Assessing Officer has presumed the household expenditure and personal drawings without any reasonable and proper basis and therefore, the addition made by the Assessing Officer is based on his own estimate which is subjective and not objective. He has also....

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....s finding in Para 5 as under: "5. Decision; I have gone through the facts and the order of AO and submissions made by appellant. AO made the addition on account of household withdrawals as the Assesses in her Balance Sheet had not shown any drawings during the year AO added Rs. 3 lacs in the head of drawing on pure guess work. During the concerned previous year 2012-13 the appell....

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....uced above. A perusal of the same shows that the appellant has systematically withdrawn this amount till February 2013 and no withdrawals thereafter hence the addition made by AO is not correct for the balance of the year. Therefore, In view of the above, the addition of Rs. 3 Lakhs made by the Assessing Officer is reduced to Rs. 1,00,000/- and the appeal filed by the appellant is partly allowed."....