TMI Blog2022 (9) TMI 1441X X X X Extracts X X X X X X X X Extracts X X X X ..... no physical evidence available before her. It could also be seen that apart from this statement, there is no corroborative evidence on record to support the working of Ld. AO. The estimate has been made merely on abstract figures. As per the submission of the assessee all out patients were not charged. The certain category of patients and review patients would not be charged if they visit within 15 days of first consultation. The fee prescribed by Apollo Hospitals for Master Health Check-up patients is Rs.150/- only. This being the case, the assessee Doctor cannot be expected to charge substantially higher amount as considered by Ld. AO and therefore, the estimation as made by Ld. AO could not be upheld. Whole basis of addition is the statement of Ms. Subhadra G.[manager operations] who does not possess any concrete data except abstract figures of number of patients. There is no corroborative evidence to support that so much of fees has been collected by the assessee from the patients. The assessee has also placed on record the certificate issued by Senior Vice-President (Finance) which clearly states that the out-patient list maintained by the Information Technology Depart ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... return of income based on data furnished by the Hospital. 4. The Ld. AO and the Ld. CIT (A) failed to consider that the follow-up patients and many categories of patients were not charged by the appellant doctor. 5. For the above reasons and other reasons that may be adduced at the time of hearing, the Order u/s 250 by the CIT(A) may kindly be quashed and justice be rendered. 6. The appellant craves to amend, alter or delete any of the above grounds of appeal. As is evident, the assessee is aggrieved by confirmation of certain additions which are based on third-party statement. 2. The Ld. AR advanced arguments and assailed the additions on the ground that the same are based on mere estimations, suspicion, conjectures and surmises. The Ld. AR submitted that whole additions have been made on abstract facts and figures without there being any material evidence on record to justify / corroborate the impugned additions. The Ld. Sr. DR, on the other hand, submitted that the additions are based on data obtained by the department during search action. Having heard rival submissions, our adjudication would be as under. Assessment Proceedings 3.1 Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch doctor. It was further stated that the doctors are free to charge outpatient fee based on their experience and credentials. The hospital provided the details of outpatients consulted by the doctor during AYs 2011-12 to 2016-17 as per the appointment module in CD format. The information was also collected from Assessing Officer of M/s. Apollo Hospitals. 3.5 A sworn statement was recorded from Smt. G. Subhadra-Manager (Operations), Outpatient services. In the sworn statement Smt. G. Subhadra, provided hard copy of fees charged by the doctors who were doing private consultation in Apollo Hospitals from 2012 onwards. She also confirmed such fees collected by the doctors directly are not accounted in the books of Apollo Hospitals. As per the list provided by her, as part of sworn statement, no fee is charged for review undertaken within a period of 15 days from new patients. 3.6 The data as obtained from the hospital was counter-checked with the data furnished by the Investigation wing. The data being the same, a copy of the data was provided to the assessee for their information. The assessee was requested to segregate the data as first visit patients, patients revisiting with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 15-16 500 500 5199 5199 - 2016-17 500 500 4263 3220 1043 Appellate Proceedings 4.1 The assessee reiterated that as a general practice, any doctor would charge only for first consultation but the subsequent or review consultation would be free of charge. It was also submitted that no fee is charged from hospital employees, their family and friends and government officials and VIPs. Further, Smt. G. Subhadra has given a statement that the data was collected from October, 2012 onwards and she did not have the data from 2010-11. Further, she was not authorized by the hospital, in this regard, which is clear from the recorded statement. The statement is a general statement and would not apply for each and every doctor. Further, she had no authentic information. 4.2 However, rejecting the same, Ld. CIT(A) upheld the action of Ld. AO as under: - 4.6 I have duly considered the reply of the appellant. It is more or less the same reply as filed during the assessment proceedings. It is to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the doctors, the fees may not have changed. Q4. Please provide me the details of number of outpatients treated in this hospital from the year 2009? Ans: I have asked our IT team to collect the details and I will be submitting the same by today as softcopy. Q5 Whether the cash collection is routed through the books of accounts of Apollo hospitals. If not why? Ans: The fees collected by the employed doctors of Apollo hospitals (i.e.) 7 doctors in the nephrology department are booked in the accounts of Apollo hospitals. The fees collected by the remaining doctors are not booked in our accounts. The non- employee doctors have their discretion to fix their fees. They pay monthly rent of Rs.13,800 p.m. presently. In case of part-time Doctors, the rent is charged on an hourly basis. The fees charged by the non-employee doctors are not booked in the accounts of Apollo hospitals even before I took over. I am continuing the same procedure. Dr. Satyabhama, Director of Medical Services only has the final say regarding the fees of non-employee doctors and whether or not to book the same in the accounts of Apollo hospitals. Q6 Please provide th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chnology Department of Apollo Hospitals includes several types of non-billed or non-charged patients also . The same supports the submissions of the assessee. 8. Pertinently, the assessee is a regular Income Tax Payer and works only in Apollo Hospital. His income averages to more than Rs.50 Lacs per year which could be tabulated as under: - AY Gross Fees as per Profit Loss Account (Lacs) Gross Total Income Declared (Lacs) Net Taxable Income Declared (Lacs) 2011-12 71.31 45.04 43.89 2012-13 80.90 52.01 51.82 2013-14 92.55 53.85 51.29 2014-15 97.60 60.81 59.51 2015-16 98.48 58.16 56.21 2016-17 88.73 47.55 45.35 Based on above tabulation, it could not be accepted that the assessee would atte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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