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2023 (9) TMI 1303 - AT - Income TaxReopening of assessment - donation/capitation fee paid for admission of daughter in cash at the time of admission - Reliance on the statement of Chairman [Medical College] - The statement of Chairman [Medical College] clarified that capitation fees was received and the registers seized and annexurised contained entries of both accounted and unaccounted receipts and also name of assessee’s daughter figures in the list of such names and as per the code given the figure of fees paid and donation given and their total is clearly stated and it is the same pattern in all the cases - assessee argued he as denied with the opportunity of Cross-examination HELD THAT:- Similar issue has came up for considerations before the Tribunal in the case of Sulekh Chand Singhal[2020 (8) TMI 65 - ITAT DELHI] wherein the same college and the very same Doctor’s statement was in dispute and the Assessee therein was denied with the opportunity of Cross-examination. In view of the fact that even in the present case, the assessee has been deprived of with the opportunity of cross-examining Chairman[ Medical College] which was ultimately resulted in making the addition of similar nature, in our opinion, the addition made by the Revenue is in violation of the natural justice which requires to be interfere. By relying the order of the Co- ordinate Bench of ITAT, Delhi, we allow the grounds of appeal of the Assessee and delete the addition made by the AO which was confirmed by the Ld. CIT(A).
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