TaxTMI 
TaxTMI 
2023 (3) TMI 981
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.... by Id.AO). 1.2 That, Id.CIT(A) has further erred in action of Id.AO in considering the cash withdrawals from bank only from date of engagement (18.03.2014) and till the date of marriage (07.05.2014). Appellant prays that as a general practice, some of the payments are made in advance, while remaining payment are always made even after the event, therefore cash withdrawal prior to engagement and even after the date of marriage deserves to be considered as utilized in payment /clearing the dues of marriage expenses and thus to be treated as explained. 2. That the appellant craves the right to add, delete, amend or abandon any of the grounds of appeal either before or at the time of hearing of appeal." 3. The brief facts of the case are that assessee is a Grade -A Officer with Rajasthan State Government and during the year under consideration assessee was having income from salary. The case of the assessee was reopened u/s 148 of the Act on the basis of information received from DIT (Inv.)-II, Jaipur regarding marriage expenses incurred on daughter engagement of Rs. 5.5 lacs and marriage Rs. 81.50 lacs. The return filed declaring total income of Rs. 12,83,340/- excluding deducti....
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....lp from his relatives. However, while recording the statement of the assessee on oath on 27.11.2017, in Question No.4 onwards, had duly admitted that the total expenses incurred on occasion of his daughter's marriage was at Rs. 27,82,500/-, which is duly incorporated in the assessment order in para 10 on page 6 and 7 of the order. Thereafter, no retraction of the statement was ever filed by the assesse denying such claim. A careful perusal of his answer to question no. 4, the assesse has bifurcated the entire expenses head wise and aggregated it to at Rs.27,82,500/- Hence, there is no ambiguity in the order of AO so far as quantum of total expenditure is concemed. During the appeal proceeding, the assesse has not brought on record any cogent material or evidence to negate the claim of the AO as the quantification of the expenditure by the AO is entirely based on the admission of the assesse, which was never retracted. Therefore, the argument of the assessee has no base, hence rejected. 5.1.2 Further, while quantifying the unexplained expenditure, the AO has duly taken into consideration, the cash withdrawal from assessee's three bank account as well as some contribution m....
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....fter the wedding. Ld. CIT(A) also confirmed the action of ld. AO without even giving any reason for confirming the addition. Aggrieved by the order of ld. CIT(A), present appeal has been filed. Ground-wise submission is made as under: Ground of Appeal No.1 to 1.2: Under these grounds of appeal, assessee has challenged the action of ld. CIT(A) in confirming the addition of Rs. 7,48,900/- made by ld. AO by alleging the part of expense incurred during the marriage function of his daughter as unexplained u/s 69C of the Act. Brief facts as submitted above, are that the assessee has incurred total expenditure of Rs. 27,82,500/- on the marriage of his daughter, out of which Rs. 6,85,500/- were incurred by close relatives of the assessee and balance Rs. 21,00,000/- were meet out from the bank withdrawals made out of salary savings. Ld. AO has accepted the expenses incurred by close relatives and balance amount of Rs. 21.00 lacs as claimed by assessee being incurred out of his savings, has accepted Rs. 13,51,100/- which were withdrawn upto 07.05.2014 i.e. upto the date of marriage and treated the balance amount of Rs. 7,48,900/- as unexplained expenditure u/s 69C by not accepting th....
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....ithdrawals of Rs. 22,84,900/- from March 2014 to August 2014 from his bank accounts to meet out expenses the incurred on the occasion of his daughter's marriage. Summary of such withdrawals as submitted before the ld.(A) (APB 110) is tabulated as under: Particulars Amount Total withdrawal(APB 89-91) 22,84,900/- Add: Cash in Hand as on 1.3.2014 (APB 89) 2,82,896/- Total cash Available 25,67,796/- From the perusal of above, it is evident that assessee has cash of Rs. 25,67,796/- which was withdrawn on various dates from his bank accounts maintained in the capacity of individual as well as jointly with his wife and after incorporating the opening cash available with assessee out of which a sum of Rs. 21.00 were utilised for meeting out the marriage expenses. Neither the ld. AO nor ld. CIT(A) has doubted the availability of funds in the bank accounts nor doubted the withdrawals made there from however, without stating any single reason as why the withdrawals made after the marriage be not considered as utilised for making payment of due expenses has made the addition in arbitrary manner by considering the cash withdrawal made between the period from 18.03.2014 to 07.05.2014 o....
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.... Tax Act, the assessee has filed his return of income along with ITR form u/s 148 of the Act declaring total income of Rs. 12,83,340/- which has been filed in paper book at page 1 to 4. During the course of the assessment proceedings, the ld. AO himself accepted the written submission, evidences produced and the case laws in support of the contention of the assessee that the actual expenses incurred by the assessee on daughter's marriage if Rs. 27,82,500/- only and not of Rs. 81,50,000/- this fact evident from page 18 of the assessment order. The expenses on marriage to the extent of Rs. 1,21,500/- contributed by his father Shri Rangala Meena and Rs. 1,00,000/- contributed by his uncle Shri Ram Kumar Meena and Rs. 2,50,000/- contributed by his father in-law Shri Banshidhar Meena and Jewellery items worthy Rs. 2,11,000/- contributed by assessee's wife Smt. Santra Devi Meena was considered by the ld. AO as their confirmation have been filed and the ld. AO has accepted the expenses incurred but the source of income upto marriage only. From the assessment order, we noted that the AO has not disputed the source of income of Rs. 6,82,500/- in the assessment order and the AO himself menti....
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....made can be treated as unexplained expenditure. We found from the records that neither the ld. AO or ld. CIT(A) doubted the source of subsequent payment made by the assessee and failed to consider bank statements as well as cash book which were furnished before him where the ld. AO has not doubted the withdrawal made by the assessee from his bank account nor the source, thereof made the addition of salary only the reason of withdrawal after the marriage. We noted that the assessee's submission along with details of cash book as well as bank statement in paper book at page 89-106, where it is evident that the assessee has made cash withdrawal of Rs. 22,84,900/- from March 2014 to August 2014 from his bank accounts to meet out expenses incurred on the occasion of his daughter's marriage. It is evident that the assessee had cash of Rs. 25,67,796/- which was withdrawn on various dates from his bank accounts maintained in his individual as well as jointly with his wife and after including balance available with the assessee out of which a sum of Rs. 21,00,000/- were utilized for meeting out the marriage expenses. We noted that neither the ld. AO nor ld. CIT(A) has doubted the availabili....