9911796707
TMI Blog2023 (5) TMI 742X X X X Extracts X X X X X X X X Extracts X X X X ..... D THAT:- As without affording such an opportunity the AO could not have drawn adverse inference against the assessee. AO based his findings on a statement recorded from one Dr. Chatterjee. Interestingly, the said Dr. Chatterjee was working as a resident Medical Officer in the assessee hospital from 1997 and according to him, due to certain personal issues between himself and the assessee hospital he left the hospital in March, 2013 and again rejoined in July, 2015. It appears that a statement was recorded from the said Doctor on 1st December, 2016 which could not have been of any relevance. Such supply of medicines by the assessee was stated to have been done during October, 2013. Furthermore, the said Dr. Chatterjee was also not made avail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arned standing counsel appearing for the appellant/revenue and Mr. Somnath Ganguli, learned senior counsel for the respondent/assessee. The learned Tribunal allowed the appeal filed by the assessee challenging the order passed by the Commissioner of Income Tax (Appeals) [CIT(A)] who had affirmed the order passed by the Assessing Officer under Section 143(3) of the Act. The Assessing Officer doubted the genuineness of the expenditure incurred by the assessee on free distribution of medicines to patients and other social organizations during the flood situation. On going through the order impugned as well as the order passed by the CIT(A), we find that the entire matter was based upon the statement recorded from one Dr. Chatterjee. Admitte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessing Officer by issuing notice under Section 133(6) of the Act to various suppliers who are confirmed to have supplied medicines to the assessee. Thus, the learned Tribunal came to the conclusion that the Assessing Officer had based his conclusion solely upon a statement recorded from an office bearer of the social organization and disallowed the expenses incurred by the assessee for supplying free medicines to social organizations. That apart, the Tribunal also noted that the assessee was not provided the opportunity to cross-examine despite specific request made by the assessee vide letter dated 7th December, 2016 requesting that they may be permitted to cross-examine the office bearer of the social organization. Thus, without affordin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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