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TMI Blog2024 (8) TMI 1016X X X X Extracts X X X X X X X X Extracts X X X X ..... reinafter in short "Ld. CIT(A)"], National Faceless Appeal Centre (NFAC), Delhi in DIN & Order No. ITBA/NFAC/S/250/2023-24/1057516271(1) dated 30.10.2023 arising out of order passed Under section 143(3) of the Income Tax Act, 1961 (in short 'Act') dated 15.02.2021 for the A.Y. 2018-19. 2. Brief facts of the case are that, assessee a hospital filed its return of income admitting a total income of Rs.4,79,69,260/- for the A.Y.2018-19. The return was summarily processed on 06.11.2019 under section 143(1) of the Act, after enhancing the total income at Rs.4,94,23,415/- with respect to disallowances on delayed payment of Employees Contribution to PF and ESI payments. Subsequently, the case was selected for complete scrutiny for verifying the fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee for rejoinder which was submitted by the assessee. Considering the Remand Report and the Rejoinder and other explanations and information's provided by the assessee, the Ld. CIT(A) partly allowed the appeal of the assessee by restricting the disallowances to 50% of the expenses claimed by the assessee. 5. Aggrieved by the above order, assessee is in appeal before us by raising following grounds of appeal: - 1. The order of the learned Commissioner of Income Tax (Appeals) is contrary to the facts and also the law applicable to the facts of the case. 2. The learned Commissioner of Income Tax (Appeals) is not justified in partly sustaining a sum of Rs.18,26,031 out of the total addition of Rs.36,52,061 made by the assessing of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee has not substantiated the exact nature of expenditure and has not submitted any counter regarding the stand taken by the Assessing Officer on the violation of Indian Medical Council Act Regulations. He therefore pleaded that the Ld. CIT(A) erred in restricting the disallowances to 50% without any verification and providing reasons for such estimation of partial relief. Therefore, Ld. DR pleaded that the order of the Assessing Officer be upheld. 9. We have heard both the sides and perused the material available on record. It is the case of the Assessing Officer that assessee was specifically asked with respect to the claim of the advertisement expenditure during the assessment proceedings to substantiate the same that does not fal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a group of physicians or by institutions or organisations is unethical. A physician shall not make use of him / her (or his / her name) as subject of any form or manner of advertising or publicity through any mode either alone or in conjunction with others which is of such a character as to invite attention to him or to his professional position, skill, qualification, achievements, attainments, specialities, appointments, associations, affiliations or honours and/or of such character as would ordinarily result in his self-aggrandizement. A physician shall not give to any person, whether for compensation or otherwise, any approval, recommendation, endorsement, certificate, report or statement with respect of any drug, medicine, nostrum remed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clusively for the purpose of business under section 37 of the Act. Further, we find that the Ld.CIT(A) has arbitrarily without any categorical findings has observed as follows: - "14. ................... Besides this, further by not substantiating the exact nature of expenses, it has also not countered the stand of the AO regarding the violation of Indian Medical Council Act regulation s and hence, looking into the overall submissions in the given situation, it would be reasonable to restrict the disallowances to 50%. .." 12. In this circumstances, we find that Ld. CIT(A) has also not adjudicated the case with respect to allowability of expenditure as per Indian Medical Council Guidelines, 2002. Chapter - 6 of the Indian Medical Council ..... X X X X Extracts X X X X X X X X Extracts X X X X
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