TMI Blog2019 (7) TMI 709X X X X Extracts X X X X X X X X Extracts X X X X ..... tion fees. Shri Bhati only explained the payment of ₹ 7.18 lacs as regular fees. With there being no credible explanation offered by the Assessee for the payment made as capitation fee, the AO is justified in adding it to the Assessee s income. The Court is unable to find any legal error committed by the ITAT in dismissing the appeal of the present Appellant. - No substantial question of law arises - ITA 601/2019 - - - Dated:- 10-7-2019 - S. MURALIDHAR AND TALWANT SINGH JJ. Appellant Through: Mr. Vikas Jain with Mr. Atul Bandhu, Advocates. Respondent Through: Mr. Raghvendra Kishore Singh, Sr. Standing Counsel with Mr. Vipul Agrawal, Jr. Standing Counsel. O R D E R CM APPL. 30435/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Assessee under Section 148 of the Act on 23rd March 2015. He was also issued notices under Section 142(1) on 23rd June and 9th July 2015 but neither he nor anyone on his behalf attended the hearing of the Assessing Officer (AO) in response thereto. 6. Finally, in response to summons under Section 131 of the Act issued on 12th January 2016, the Assessee appeared before the AO and statements were recorded. According to the Assessee, the admission process was undertaken by the Assessee s father-in-law Shri Jile Ram Bhati. The Assessee claimed not to be aware of any payment of capitation fee. 7. On the above basis, summons under Section 131 of the Act were issued to Shri Bhati and his statements were recorded. According to S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee and record his statement. Unfortunately, the statement made by the Assessee s father-in-law was not helpful in explaining the source of payment of ₹ 23 lacs as capitation fees. Shri Bhati only explained the payment of ₹ 7.18 lacs as regular fees. With there being no credible explanation offered by the Assessee for the payment made as capitation fee, the AO is justified in adding it to the Assessee s income. 12. The Court is unable to find any legal error committed by the ITAT in dismissing the appeal of the present Appellant. No substantial question of law arises from the impugned order of the ITAT. The appeal is accordingly dismissed. The pending application is also dismissed. - - TaxTMI - TMITax - Income Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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