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TMI Blog2020 (12) TMI 342X X X X Extracts X X X X X X X X Extracts X X X X ..... his return of income for the impugned assessment year and also claimed TDS deducted by the Principal in his return of income. All these records are part of the paper book filed by the assessee - it appears that the assessee has included the amount received from Apollo Hospital group in his return of income filed for the relevant assessment year including the impugned assessment year. Making ad-hoc addition on the basis of information received from third party source on the pretext that assessee has received consultation charges in cash amounts to double taxation, which is incorrect. But, the fact remains that relevant documents including bank statement and form 26AS were not produced before the AO or even before learned CIT(A), because the assessee neither appeared before the authorities below nor filed any details. There was no occasion for the lower authorities to examine the case of the assessee in light of various evidences including form 26AS filed for relevant assessment years. Therefore, the issue needs to go back to the file of the Assessing Officer for limited purpose of examining the issue with regard to amount received from Apollo Hospital group, Chennai, to ascertain t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the Assessees account for non-maintenance of another set of separate books by the Assessee. E. The Assessing Officer has not shared either the evidence or the details of the evidence based on which the Assessing Officer has come to the conclusion that the Assessee has received an unaccounted income in the form of outpatient consultation done at Apollo Hospitals, numbering to 2574 ₹ 500/- per patient. F. The Assessing Officer erred in adding the income without verification of the corresponding items in the assessment of the alleged payer, Apollo Hospitals Enterprises Limited. Neither there would be additions of income in the hands of the employer. Apollo Hospitals Enterprises Limited nor a corresponding disallowance in their hands under Section 40-A(3) or any other applicable provisions of the Income Tax Act, for the alleged payment/expenses in cash. G The First Appellate Authority erred in sustaining the addition made in the assessment order, as it suffers from the vice of lack of furnishing the information to the Assessee for re-opening of the assessment. H. In the absence of the information being given to the Assessee by the Assessing Officer for re-opening the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of account maintained under Rule 6F(2) of the Income Tax Rules, 1962. Thereafter, a show cause notice dated 14.11.2019 was also issued and called upon the assessee to explain as to why additions should not be made towards undisclosed income received from Apollo Hospital group. The assessee neither appeared nor filed any details before the Assessing Officer. Therefore, the Assessing Officer passed ex-parte assessment u/s.144 r.w.s 147 of the Act and made additions of ₹ 12,87,000/- towards income received from Apollo Hospital group on the basis of information received from Principal CIT, Central Circle, Chennai. 4. Being aggrieved by the assessment order, the assessee preferred appeals before the learned CIT(A) . Before the learned CIT(A), the assessee has filed detailed written submissions and argued that consultancy service fee received from Apollo Hospital group has been included in gross receipts received from profession for the year and such payment has been received from bank. The assessee further submitted that Apollo Hospital group has made payment as per the terms of agreement after deducting 15% fees collected from patients towards their charges through bank and ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the relevant years and hence there is no error in the findings recorded by the authorities below to come to a conclusion that income received from the Apollo Hospital group is outside the books of account of the assessee. The learned DR further submitted that assessee has filed various details including financial statements, bank statements and form 26AS to prove that the said amount has been included in his return of income filed for the relevant assessment year, but those documents are not before the Assessing Officer and hence if at all, the assessee claims that the said amount has been already considered in his returns, the matter may be set aside to the file of the Assessing Officer to examine the claim of the assessee in light of various additional details. 7. We have heard both the parties, perused materials available on record and gone through the orders of the authorities below. The sole issue that came up for our consideration from the given facts and circumstances of this case is whether consultation charges received from Apollo Hospital group, Chennai was included in the return of income filed for relevant assessment years or which is outside the books of account ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erefore, we are of the considered view that making ad-hoc addition on the basis of information received from third party source on the pretext that assessee has received consultation charges in cash amounts to double taxation, which is incorrect. But, the fact remains that relevant documents including bank statement and form 26AS were not produced before the Assessing Officer or even before learned CIT(A), because the assessee neither appeared before the authorities below nor filed any details. Therefore, we are of the considered view that there was no occasion for the lower authorities to examine the case of the assessee in light of various evidences including form 26AS filed for relevant assessment years. Therefore, the issue needs to go back to the file of the Assessing Officer for limited purpose of examining the issue with regard to amount received from Apollo Hospital group, Chennai, to ascertain the facts whether the said amount is part of income declared by the assessee for the relevant assessment year . In case, the Assessing Officer found that the amount received from Apollo Hospital group, Chennai, is included as income in the relevant assessment years, then the Assessi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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