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2020 (12) TMI 342 - AT - Income TaxUnaccounted income - Consultation charges received from Apollo Hospital group, Chennai - As included in the return of income filed for relevant assessment years or which is outside the books of account as claimed by the Assessing Officer on the basis of information received from PCIT., Central Circle, Chennai - HELD THAT:- As gone through the paper book filed by the assessee and find that the assessee has entered into agreement with Apollo Hospital group, Chennai and as per which Apollo Hospital group directly collects consultancy charges from outpatients and after deducting 15% of the fees collected from patients, the balance amount has been paid to the assessee. The said payment has been made through banking channel after deducting applicable TDS under section 194J of the Act - assessee has included the amount received from Apollo Hospital group, Chennai in his return of income for the impugned assessment year and also claimed TDS deducted by the Principal in his return of income. All these records are part of the paper book filed by the assessee - it appears that the assessee has included the amount received from Apollo Hospital group in his return of income filed for the relevant assessment year including the impugned assessment year. Making ad-hoc addition on the basis of information received from third party source on the pretext that assessee has received consultation charges in cash amounts to double taxation, which is incorrect. But, the fact remains that relevant documents including bank statement and form 26AS were not produced before the AO or even before learned CIT(A), because the assessee neither appeared before the authorities below nor filed any details. There was no occasion for the lower authorities to examine the case of the assessee in light of various evidences including form 26AS filed for relevant assessment years. Therefore, the issue needs to go back to the file of the Assessing Officer for limited purpose of examining the issue with regard to amount received from Apollo Hospital group, Chennai, to ascertain the facts whether the said amount is part of income declared by the assessee for the relevant assessment year - Decided in favour of assessee for statistical purposes.
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