TaxTMI 
TaxTMI 
2021 (9) TMI 537
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...., these appeals are heard together and are being disposed off, by this consolidated order. 2. The assessee has more or less filed common grounds of appeal for both assessment years, therefore, for the sake of brevity, grounds of appeal filed for the assessment year 2012- 13 are reproduced as under:- "1. Appellant is a General Surgeon, who receives charges for surgeries done by him and the pre-post operation consultancy. The Appellant serves only at Apollo Hospitals and does not serve at any other hospital or clinic. The consultancy fees charged on patients is included in the Apollo Hospital billing system which also includes consultation charges on patients in master health check, surgery consultations, patients under insurance cover and....
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....s flaw, wherein the Assessing Officer herein had relied upon the very same sworn statement of witness dated 05.01.2015 / 05.01.2016. These shortcomings constitutes serious flaw and the unilateral examination of witness does not hold good in law and is against the settled principles of law. 3. Brief facts of the case are that the assessee is a General Surgeon by profession practicing at M/s. Apollo Hospital, Chennai as consultant and receives consultancy fees . The consultancy fees charged on patients is included in Apollo Hospital billing system which also includes consultation charges on patients in master health checkup, surgery consultations, patients under insurance cover and postoperative care. The Apollo Hospital collects all fees di....
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....ore the learned CIT(A), the assessee submitted that all books of account required to be maintained under Rule 6F of I.T. Rules, 1962 is maintained by Apollo Hospitals and the assessee does not maintain those books separately in his individual capacity. The assessee further submitted that he is working exclusively for Apollo Hospitals and receive consultation charges by cheque / RTGS, thus question of receipt of consultation charges in cash and not declaring same in return of income does not arise. 6. The learned CIT(A), after considering relevant submissions and also taken note of various facts brought out by the Assessing Officer opined that since the assessee did not furnish books of account or any other evidences in support of professio....
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....fact that additions made by the Assessing Officer solely on the basis of statement a third party, without providing opportunity of cross-examination to the assessee is violative of principles of natural justice and thus, additions cannot be sustained. However, for the impugned assessment year, the CIT(A) has taken a different view ignoring specific arguments made by the assessee in light of order of the CIT(A) for assessment year 2011-12, without there being any change in facts and circumstances of the case for year under consideration. Therefore, she submits that additions made for both assessment years needs to be deleted. 8. The learned DR, on the other hand, strongly supporting order of the Assessing Officer as well as learned CIT(A) s....
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....e Assessing Officer to make additions towards unaccounted professional charges received in cash for simple reason that except statement of an employee recorded during the course of search, the Assessing Officer has never brought on record any other evidence to support his finding that the assessee has received professional charges in cash from Apollo Hospitals. We further noted that although, there is a difference in professional charges admitted by the assessee in return of income for impugned assessment years, when compared to professional charges quantified by the Assessing Officer on the basis of number of patients registered with the name of assessee in Apollo Hospitals, but the assessee has explained difference and submitted that he h....
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....nt recorded from an employee during the course of search by following decision of the Hon'ble Supreme Court in the case of Andaman Timber Industries Vs. Commissioner of Central Excise, Kolkatta-II (supra), and the decision of Hon'ble Bombay High Court in the case of H.R.Mehta Vs. ACIT. Therefore, we are of the considered view that when learned CIT(A) having accepted legal position for earlier assessment year, then erred in not accepting similar legal position for subsequent assessment years, even though there is no change in facts & circumstances of the case for impugned assessment years. 11. In this view of the matter and considering facts & circumstances of the case and also by following the ratio laid down by the Hon'ble Supreme....