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TMI Blog2015 (8) TMI 182X X X X Extracts X X X X X X X X Extracts X X X X ..... Counsel then referred us to the statements recorded during the course of survey and contended that there was no evidence of un-accounted payments made to the doctors. Reading of the assessment order and the Tribunal's order shows that there was sufficient indications in the statements recorded during the survey. These findings, being purely factual, we decline to undertake its appreciation afresh. One additional fact which was pointed out by the learned Senior Counsel for the appellant therein was Annexure - 6, certain bills, certain letters of third parties and bills issued by the hospital to those persons. It was contended that no cash payments were made to the doctor who is the appellant in this case, who is also permanently employed in the hospital. In our view, when the Revenue had sufficient other materials to sustain a finding of cash payments made by the hospital, these documents now produced are inadequate to upset those factual findings.Appeal dismissed. - ITA No. 239 of 2013 - - - Dated:- 15-7-2015 - Antony Dominic And Shaji P. Chaly, JJ. For the Petitioner : Sri K Srikumar, Sr. Adv, Sri K Manoj Chandran, Sri P R Ajithkumar For the Respondent : Sri P K R Men ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... particularly the seized accounts and the statements recorded from the employees and the Managing Director and after going through the assessment and records of the hospital/company. Assessees and the department were also directed to be given an opportunity to be heard. 4. The matter was accordingly considered by the Tribunal afresh and by the impugned order, the Tribunal disposed of the appeals upholding Annexure- 1 and Annexure -1A orders. It is in this background, these appeals are filed by the assessee, framing the following questions of law: A. On the facts and circumstances of the case, whether the Hon'ble Income Tax Appellate Tribunal was right in disposing the appeal filed by the appellant without verifying records of the hospital company and order of assessment of the hospital company in spite of a specific directions by this Hon'ble Court? B. Whether the Hon'ble Income Tax Appellate Tribunal erred in not calling for the records and order of assessment of the Hospital company in spite of specific application filed by the appellant ? C. On the facts and circumstances of the case, whether the Income Tax Appellate Tribunal was right in relying on the pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gment in ITA No,820 of 2009 and connected cases are mere obiter dicta which should have been eschewed by the Tribunal when the appeals were re-considered. 8. This contention was raised in the context of the references made by the Tribunal to the findings of this Court regarding the assessment order passed against the company which owns Fathima Hospital. As we have already stated, the appeals were filed by the Revenue challenging the orders of the Tribunal setting aside Annexures - 1 and 1A orders of the Assessing Officer and the First Appellate Authority respectively. In the order impugned in this Court, the Tribunal had relied on the order of assessment passed against Fathima Hospital, Calicut and according to the Tribunal the income assessed in the hands of the appellant herein was already assessed at the hands of the hospital. While considering the legality of this conclusion of the Tribunal, this court necessarily had to make reference to the assessment order passed against the hospital. It was accordingly that in the judgment this Court referred to the assessment order and made the observations which are extracted by the Tribunal in paragraph 8 of its order. These observati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Surgery. In any case, we do no know how a hospital accounted purchase of surgical consumables in the name of Doctors, who are not even Surgeons. Strangely, the assessing officer at Mumbai accepted all the contentions of the hospital treating the authorised representative's statement as gospel truth. In any case, we do not find any justification for the Tribunal to interfere with the assessment orders confirmed in appeal merely based on the finding of the assessing officer at Mumbai in the case of hospital. In fact, the amounts assessed in the hands of the respondents/assessees are not found to be genuine expenditure by the assessing officer in the assessment of the hospital. Further, since income is not accounted and expenditure proved by the hospital, the same does not bar the assessment of the income at the hands of the respondents/assessees if it is proved to be their income. We are constrained to hold that the assessing officer, who completed the assessment of the hospital at Mumbai, did not do a responsible job because, without verifying the correctness of the statement from authorised representative, accepted it on it's face value in a controversial case where the Dep ..... X X X X Extracts X X X X X X X X Extracts X X X X
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