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TMI Blog2017 (1) TMI 1373X X X X Extracts X X X X X X X X Extracts X X X X ..... nnected issues are allowed partly. Disallowance of foreign travel expenses of wife - Held that:- We find that Dr. Sheila Balsekhar, wife of the assessee is a gynecologist and she is assessed to tax independently. The assessee’s contention for claim of this expenditure was that he travelled to US along with wife on the call of children’s hospital Los Angles to study the process of setting up of the obesity clinic for children, but no such evidence was produced before the lower authorities or even now before us. In view of the above facts, we also confirmed the action of the lower authorities and dismiss this issue of assessee’s appeal. - ITA No.2688/Mum/2015 - - - Dated:- 3-1-2017 - SRI MAHAVIR SINGH, JM AND SRI N.K. PRADHAN, AM For The Assessee : Shri Satish Moody, AR For The Revenue : Shri M.V. Rajguru, DR ORDER PER MAHAVIR SINGH, JM: This appeal by the assessee is arising out of the order of CIT(A)-7, Mumbai, in appeal No. CIT(A)-7/IT.16/Rg. 16(3)/2014-15 dated 16-02-2015. The Assessment was framed by ACIT Central Circle -11(3), Mumbai for the A.Y. 2009-10 vide order dated 28-12-2011 u/s 143(3)(ii) of the Income Tax Act, 1961 (hereinafter the Act ). ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ekar, the assessee, on intercom. The assessee accepted that receptionist collects consulting charges and hands over to the assessee at the end of the day and assessee after accumulating the cash from the clinic, deposit the same in the bank account. The assessee has given complete break up of receipts which reads as under: - Place Net amount Rs. TDS Gross Amount Rs. Breach Candy 37,34,777/- 4,77,331/- 42,12,108/- Reliance Indus 7,89,360/- 90,640/- 8,80,000/- Other Hospitals 66,042/- 5769/- 71,811/- Cheque 5,55,150/- 2556/- 5,57,706/- Cash collected at the Clinic 8 88,73,250/- Inclusive of Cost of Vaccine, medicine Total as per P L 1,45,94,875/- Inclusive of Cost of Vaccine, medicine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... around 28 to 35 patients in a day. However, it has already been mentioned that the appointment dairy do not contain all the name of the patients seen by doctor. Therefore, he must have seen more than 30 patients in the clinic per day. Even, by giving benefit of doubt, we can safely presume that they must have seen 30 patients per day, means for 280 working days 8400 patients It means receipts ₹ 50400001- (8400*Rs.600) to Rs, 58800001-. (8400 *7005880000/). It is important to mention here that during the inspection of receipt books not a single receipt was seen for less than ₹ 6001-. However, the receipts shown by the assessee is only ₹ 37335191-. Thus there seem to be suppression between ₹ 21464811- to 1306481. It is important to mention here that even in the absence of Dr. Balsekar his assistant doctor runs the clinic. It was argued by the doctor that they do not charge for follow patients; however, he could not file any support for the same. On the contrary from the receipt book for the January 2009) it was observed. that doctor had charged the patient on follow up also (receipt Number 13192 date 3-01-2009 ₹ 6001- patients Shiv Kaira and number 1319 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ospital that the appellant had seen 525 patients in the OPD of the Breach Candy Hospital, for which the consultation charges were directly collected by the appellant. These consultation charges were not shown by the appellant. The appellant explained that the amount appears in the total collection of the Clinic. However, the appellant could not substantiate it by evidence. The AO therefore did not accept the explanation of the appellant and after giving credit for the free patients, the AO estimated the undisclosed receipts of the appellant from the Breach Candy Hospital at ₹ 1 ,00,000I- and added the same to the total income of the appellant. Aggrieved against both the estimations, assessee is in second appeal before Tribunal. 7. Before us the learned Counsel for the assessee Shri Satish Moody only made request that the estimation made by the AO is without any basis and a very fair and reasonable estimation of ₹ 2 to 3 lakh will meet the end of justice because there may be some leakage in the maintenance of accounts. He admitted that the entire cash receipts are deposited in the bank account and complete receipts of payments are accounted for. He stated that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tted that 50% expense pertains to assessee s wife i.e. ₹ 3,57,797/-. According to AO, the assessee travelled to US for the purpose of profession but wife s expenditure can be claimed only in the hand of the wife and not in the hands of the assessee. Accordingly, he disallowed the same. Aggrieved assessee preferred appeal before CIT(A), who also confirmed the action of the AO vide Para 7.3 of appellant s order as under: - 7.3 I have considered the above submissions of the appellant as well as the facts of the case. It is seen that the appellant has claimed foreign travel expenditure in respect of his wife, who is also a professional and files income tax return. During the course of appellate proceedings, no evidence that both the appellant and his wife Dr. Sheila Balsekar were invited to the Childrens Hospital Los Angeles to study the process for setting up an obesity clinic for children has been furnished. Even otherwise, if at all any foreign travel expenditure has been incurred in respect of the wife of the appellant, she is entitled to claim the same in her income tax return. From the facts of the case, there appears to be no justification for the appellant to be c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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