Estimated suppression of OPD receipts deleted where the addition rested on presumption and inconsistent treatment of similar cases.

An addition for alleged suppression of OPD receipts from zero-receipt patients was deleted because it was based on an estimated average consultancy fee and suffered from the same infirmities as the deleted zero-receipt IPD addition in connected matters. The Tribunal applied the principle of consistency and accepted that the estimate rested on presumption, with the material not properly confronted to the assessee. The alternative objections on lack of show-cause and the admissibility of electronic record were left academic. The issue was decided in favour of the assessee.

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Issues: Whether the addition made on account of alleged suppression of OPD receipts under the head of zero-receipt patients was sustainable.

Analysis: The addition was founded on an estimated average consultancy fee applied to zero-receipt OPD cases and was supported by a rectified appellate order taxing only the profit element. The Tribunal noted that a similar addition made on account of zero-receipt IPD patients had already been deleted in connected matters on the ground that the estimate was based on presumption and that the material collected had not been properly confronted to the assessee. Applying the same reasoning and the principle of consistency, the Tribunal held that the present OPD addition also rested on the same infirmities. The alternative objections regarding absence of show-cause and admissibility of electronic record were rendered academic.

Conclusion: The addition on account of alleged suppression of OPD receipts was deleted and the issue was decided in favour of the assessee.

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