Rajendra Kumar, Bijnor V. ITO, Bijn or

ITA 396/DEL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 2875 (ITAT-DELHI)
• Duration Of Justice: 7 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-09-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 18-01-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• Assessee Lawyers: VINAY JAIN
• Section: 133A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES SMC: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.NO.396/DEL./2019 ASSESSMENT YEAR 2014-2015 SHRI RAJENDRA KUMAR, BIJNOR PAN AMYPK4405H C/O. DAYAWATI HOSPITAL, KALAGARH ROAD, DHAMPUR, BIJNOR-246761. U.P. VS., THE INCOME TAX OFFICER, CIVIL LINES, AAYAKAR BHAWAN, BIJNOR. UTTAR PRADESH. (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI VINAY JAIN, C.A. FOR REVENUE : SHRI S.L. ANURAGI, SR. D.R. DATE OF HEARING : 21.08.2019 DATE OF PRONOUNCEMENT : 02.09.2019 ORDER THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF THE LD. CIT(A), MORADABAD, DAT ED 17.12.2018, FOR THE A.Y. 2014-2015, CHALLENGING THE ADDITION OF RS.3,48,739/- BEING DIFFERENCE OF THE A MOUNT. 2. THE A.O. NOTED THAT DURING THE SURVEY PROCEEDINGS UNDER SECTION 133A OF THE I.T. ACT ON 07.01.2014 IN THE PREMISES OF DAYAWATI HOSPITAL, AS SESSEE WHO IS PRACTICING IN M/S. DAYAWATI HOSPITAL, DHAMPU R AS A 2 ITA.NO.396/DEL./2019 SHRI RAJENDRA KUMAR, BIJNOR. DOCTOR STATED THAT HIS TOTAL INCOME OF RS.12,75,332 /- FROM THE HOSPITAL FOR ASSESSMENT YEAR UNDER APPEAL. HOWE VER, AT THE TIME OF FILING OF THE RETURN OF INCOME FOR THE ASSESSMENT YEAR UNDER APPEAL, ASSESSEE HAS SHOWN TOTAL INCOME OF RS.9,26,593/-. THE A.O. WAS, THEREFORE, OF THE VIEW THAT ASSESSEE HAS NOT SHOWN THE ACTUAL INCOME IN THE RET URN OF INCOME, THUS, THE DIFFERENCE OF INCOME OF RS.3,48,7 39/- [RS.12,75,332/- (-) RS.9,26,593/-] WAS ADDED TO THE INCOME OF ASSESSEE. THE LD. CIT(A) NOTED IN THE IMPUGNED O RDER THAT STATEMENT OF ASSESSEE WAS RECORDED DURING THE COURS E OF SURVEY IN WHICH HE HAS VOLUNTARILY SURRENDERED THE AMOUNT IN QUESTION. HIS STATEMENT IS REPRODUCED IN THE APP ELLATE ORDER. IT IS ALSO NOTED THAT ASSESSEE DID NOT RETRA CT TO HIS STATEMENT TO SURRENDER THE AMOUNT IN QUESTION. THE ASSESSEE NEVER OBJECTED TO THE RECORDING OF THE STA TEMENT DURING THE COURSE OF SURVEY. THE LD. CIT(A), THEREF ORE, FOUND THAT ASSESSEE MADE A VOLUNTARY DISCLOSURE OF THE IM PUGNED AMOUNT AND THAT ASSESSEE HAS NEVER RETRACTED FROM H IS STATEMENT. THEREFORE, ADDITION WAS CONFIRMED. 3 ITA.NO.396/DEL./2019 SHRI RAJENDRA KUMAR, BIJNOR. 3. I HAVE CONSIDERED THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. IT IS NOT IN DISPUT E THAT ASSESSEE MADE STATEMENT DURING THE COURSE OF SURVEY AND SURRENDERED THE AMOUNT IN QUESTION. THE ASSESSEE FA ILED TO EXPLAIN THE DIFFERENCE IN INCOME REPORTED IN THE RE TURN OF INCOME RECEIVED FROM THE HOSPITAL. THE ASSESSEE NEV ER RETRACTED FROM HIS STATEMENT AT ANY STAGE. THUS, AS SESSEE MADE VOLUNTARY SURRENDER OF THE AMOUNT IN QUESTION. THUS, ASSESSEE CANNOT DENY THE STATEMENT MADE WITH REFERE NCE TO THE AMOUNT RECEIVED FROM THE HOSPITAL. NO MATERIAL IS PRODUCED BEFORE ME TO CONTRADICT THE FACTS RECORDED BY THE AUTHORITIES BELOW. THERE IS NO MERIT IN THE APPEAL OF ASSESSEE. THE SAME IS ACCORDINGLY DISMISSED. 4. IN THE RESULT, APPEAL OF ASSESSEE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- (BHAVNESH SAINI) JUDICIAL MEMBER DELHI, DATED 2 ND SEPTEMBER, 2019 VBP/- 4 ITA.NO.396/DEL./2019 SHRI RAJENDRA KUMAR, BIJNOR. COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT SMC BENCH 6. GUARD FILE //BY ORDER// ASST. REGISTRAR : ITAT : DELHI BENCHES : DELHI. DATE OF DICTATION 21.08.2019 DATE ON WHICH THE TYPED DRAFT ORDER IS PLACED BEFOR E THE DICTATION MEMBER 28.08.2019 DATE ON WHICH THE APPROVAL DRAFT COMES TO THE SR. P S 02.09.2019 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATION MEMBER FOR PRONOUNCEMENT 02.09.2019 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S. 02.09.2019 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 02.09.2019 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 03. 09.2019 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER.