2025 (3) TMI 1811

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....ed u/s 271(1)(c) for A.Y. 2013-14 to 2016-17. 2. The facts in all the appeals of the assessee are identical and issues are common hence, we proceed to pass a common order. For brevity, we shall take up the appeal in ITA No.60/Chny/2024 for A.Y 2013-14 as lead case. 3. The assessee in the appeals filled for A.Y 2013-14 to A.Y. 2016- 17 has raised the grounds of appeal in confirming the penalty for concealment of income u/s. 271(1)(c) of the Act. 4. The assessee is a Doctor employed in Apollo Hospital, Chennai and also doing practice as OP consultation in the hospital. A search and seizure action u/s. 132 of the Act was conducted at the residential premises at 39 & 40, Bakers Street, Choolai, Chennai of assessee on 08.06.2018. During....

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....he case of another doctor on the basis of information from Apollo Hospital, the Hon'ble Madras High Court in the case of S. Duraisamy vs DCIT Business Circle-1, Chennai in Review Application Nos.92 to 94 of 2024 dated 16.07.2024 (Mad) has deleted penalty after considering the provisions of section 273B of the Act. The Ld. AR has submitted that the assessee is a reputed heart surgeon and busy in his profession and was under the impression that income has already been disclosed by the hospital regarding consultation fee from OPD. Therefore there was a reasonable cause. 6. The Ld. Departmental Representative, on the other hand, has argued that the assessee has accepted undisclosed income during search and the addition made has been upheld. ....

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....: "10. In the case of similarly placed person viz., Dr.R.Gopalakrishnan, while dismissing the appeal filed by the Revenue, it was held by the Division Bench as follows: "5. It is seen from the records that the assessee was never put on notice and there is nothing to suggest that he was aware of the documents obtained from M/s.Apollo Hospitals. In order to fasten the penalty on the assessee, there should be a specific finding that there is deliberate and wilful suppression on the part of the assessee. In other words, the revised return will have be treated as voluntary one until the contrary is proved." Though the learned senior standing counsel appearing for the Revenue contended that the case of Dr.R.Gopalakrishn....