ITO, Kannur v. Dr C. Saraswathy,

ITA 809/COCH/2008 | 2004-2005
Pronouncement Date: 24-01-2011

Appeal Details

RSA Number 80921914 RSA 2008
Assessee PAN AKIPS0062N
Bench Cochin
Appeal Number ITA 809/COCH/2008
Duration Of Justice 2 year(s) 6 month(s) 13 day(s)
Appellant ITO, Kannur
Respondent Dr C. Saraswathy,
Appeal Type Income Tax Appeal
Pronouncement Date 24-01-2011
Appeal Filed By Department
Bench Allotted DB
Tribunal Order Date 24-01-2011
Date Of Final Hearing 20-01-2011
Next Hearing Date 20-01-2011
Assessment Year 2004-2005
Appeal Filed On 11-07-2008
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH COCHIN BEFORE SHRI N.VIJAYAKUMARAN & SHRI SANJAY ARORA I.T.A.NO.809/COCH/2008 ASSESSMENT YEAR:2004-05 THE INCOME - TAX OFFICER WARD-1(4) KANNUR. VS. DR. C. SARASWATHI MEENAKSHI NILAYAM PAYYANNUR -670 307. PA NO.AKIPS 0062N (APPELLANT) ( RESPONDENT ) APPELLANT BY SHRI T.J. VINCENT JR.DR RESPONDENT BY SHRI K. SRINIVAS SHENOY O R D E R PER N.VIJAYAKUMARAN J.M: THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF THE LD. CIT(APPEALS)-III KOCHI DATED 10- 04-2008. THE ASSESSMENT YEAR INVOLVED IS 2004-05. 2. THE FACTS OF THE CASE IN BRIEF ARE THAT THE ASSE SSEE DR. C. SARASWATHY IS A GYNAEOLOGIST IN PAYYANNUR OF KA NNUR DISTRICT. THE ASSESSEE WAS ASSOCIATED WITH V.C. N AYANAR MEMORIAL HOSPITAL WHICH IS OWNED BY HER HUSBAND DR . K.P.VENUGOPAL. THERE WAS A SURVEY ACTION U/S.133A IN THE ASSESSEES CONSULTING ROOM IN V.C. NAYANAR MEMORIAL ITA NO. 809/COCH/2008 2 HOSPITAL ON 28-08-2003. SIMULTANEOUSLY V.C. NAYA NAR MEMORIAL HOSPITAL WAS ALSO SUBJECTED TO SURVEY. D URING THE COURSE OF SURVEY SWORN STATEMENT HAS BEEN RECORDED FROM DR. C. SARASWATHY. IN HER STATEMENT SHE HAS ANSW ERED TO THE QUESTIONS ON OUTPATIENT CONSULTATION BY HER AND CONSULTATION FEE COLLECTED FEE FOR DIFFERENT KIND OF TREATMENTS ATTENDED BY THE HOSPITAL DOCTORS PROFES SIONAL FEES CHARGED FOR DIFFERENT TREATMENTS RATE OF HER PROFESSIONAL FEES CHARGES COLLECTED FOR DIFFERENT TREATMENTS PREPARATION OF BILLS ETC. 2.1 SWORN STATEMENT HAS BEEN RECORDED FROM DR. K.P. VENUGOPAL ALSO. IN RESPONSE TO QUESTIONS REGARDIN G VARIOUS SURGERY CHARGES PROFESSIONAL FEES OF SURGEONS ACC OUNTING OF THE SAME DR. VENUGOPAL ANSWERED THAT SUCH ACTIV ITIES WERE MANAGED BY HIS WIFE DR. SARASWATHY AND SHRI M URALI CASHIER-CUM-RECEPTIONIST. SWORN STATEMENT HAS BEEN RECORDED FROM SHRI T. MURALI CASHIER-CUM-RECEPTION IST. SWORN STATEMENTS HAVE ALSO BEEN RECORDED FROM THE EMPLOYEES OF THE HOSPITAL WITH WHOM THE ASSESSEE H AS ASSOCIATED IN HER PROFESSION VIZ. RACHEL JOSEPH (L AB TECHNICIAN) SAJITHA PP (LAB TECHNICIAN) ANNA KM ( AUXILIARY AND MIDWIFE) C. DEVARAJAN (SALESMAN IN PHARMACY). ITA NO. 809/COCH/2008 3 2.2 IMPORTANT REGISTERS MAINTAINED IN RESPECT OF VARIOUS TREATMENTS/SURGERY/BIRTH CONSENT OBTAINED FROM PATIENTS/RELATIVES OTHER DOCUMENTS AND BOOKS OF AC COUNT ETC. WERE IMPOUNDED U/S.131 OF THE I.T.ACT IN THE C ASE OF DR. VENUGOPAL. FROM THE DETAILS COLLECTED DURING THE SURVEY AND SUBSEQUENTLY IT WAS OBSERVED THAT ON THE PART O F THE ASSESSEE THERE WAS FAILURE TO DISCLOSE FULLY AND TR ULY ALL MATERIAL FACTS NECESSARY FOR THE ASSESSMENT OF HER INCOME FOR THE ASSESSMENT YEAR 2004-05. 2.3 THE CASE SELECTED FOR SCRUTINY. 143(1) NOTICE W AS ISSUED AND FINALLY TOTAL WEALTH STATEMENTS WERE CAL LED FOR BY ISSUE OF NOTICE U/S.142(1). IT IS AN ADMITTED FAC T THAT THE ASSESSEE WAS NOT MAINTAINING BOOKS OF ACCOUNTS RELA TING TO HER PROFESSION. THEREFORE IT IS AN ESTIMATED INC OME FROM PROFESSION. 2.4 EVIDENCE GATHERED DURING THE COURSE OF INVESTIG ATION IS THAT ONE PATIENT MRS. YESODA W/O. SHRI P.V. SREED HARAN WHO WAS ADMITTED TO THE HOSPITAL OF THE ON 29-12-20 00 (NOT RELATING TO THE ASSESSMENT YEAR UNDER CONSIDERATION ) ACCORDING TO THE BILL NO.876 DATED 6-12-2000ISSUED BY THE ITA NO. 809/COCH/2008 4 HOSPITAL AND ACKNOWLEDGED BY THE CASHIER AN AMOUNT OF ERROR: UNDEFINED OFFENDING COMMAND: RUPEE STACK: / INDIAN