RAJENDRA KUMAR,BIJNOR vs. ITO, BIJN OR

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ITA 396/DEL/2019Status: DisposedITAT Delhi02 September 2019AY 2014-154 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the assessee made a voluntary surrender of the amount during the survey and did not retract his statement. Therefore, the addition to his income was justified.

What were the facts?

During a survey, the assessee, a doctor, stated his total income from a hospital was Rs. 12,75,332. However, he later declared Rs. 9,26,593 in his return of income. The difference of Rs. 3,48,739 was added to his income.

What were the issues?

Whether the addition of the difference in income, based on a statement made during a survey, is valid when the assessee did not retract the statement.

Which sections of the Income-tax Act were involved?

Section 133A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES “SMC”: DELHI

Before: SHRI BHAVNESH SAINI

Hearing: 21.08.2019Pronounced: 02.09.2019

This appeal by Assessee has been directed against the Order of the Ld. CIT(A), Moradabad, Dated 17.12.2018, for the A.Y. 2014-2015, challenging the addition of Rs.3,48,739/- being difference of the amount.

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, assessee who is practicing in M/s. Dayawati Hospital, Dhampur 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. However, 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 return of income, thus, the difference of income of Rs.3,48,739/- [Rs.12,75,332/- (-) Rs.9,26,593/-] was added to the income of assessee. The Ld. CIT(A) noted in the impugned order that statement of assessee was recorded during the course of survey in which he has voluntarily surrendered the amount in question. His statement is reproduced in the appellate order. It is also noted that assessee did not retract to his statement to surrender the amount in question. The assessee never objected to the recording of the statement during the course of survey. The Ld. CIT(A), therefore, found that assessee made a voluntary disclosure of the impugned amount and that assessee has never retracted from his 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 dispute that assessee made statement during the course of survey and surrendered the amount in question. The assessee failed to explain the difference in income reported in the return of income received from the hospital. The assessee never retracted from his statement at any stage. Thus, assessee made voluntary surrender of the amount in question. Thus, assessee cannot deny the statement made with reference 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.

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