III. Direct Tax Case laws:
1. DCIT Vs. Shri Arvinder Singh Soin, ITA No. 738/Del/2013 Date of Decision: 20.09.2013, Income Tax Apellate Tribunal - Delhi
Whether the
ld.CIT (A) erred in deleting the addition made by the A.O. on account
of advance received from patients since, the assessee has failed to
provide proper justification or necessary documentary evidences in spite
of several opportunities given by the A.O.
Held: No
The assessee
is a doctor by profession and has shown the liability of as advance from
patients. During the assessment proceedings, the assessee did not
furnish the scheme which was furnished before the learned CIT (A).
It is evident
that the amount received during the year under consideration is only
advance and the same is adjustable against the consultancy charges which
would be payable by the patient after 12 months of the deposit as per
the rate prescribed in the scheme. Admittedly, subsequently, as and when
consultation has been taken by the patients, the income accrued in
those years has been accounted for and offered as income. Thus, as per
the scheme, the advance received by the assessee during the year under
consideration cannot be treated as professional fees of the assessee
Unless the services are offered the said advances cannot change the
nature from ‘advance’ to that of the ‘receipt’. Hence, the Hon’ble
tribunal dismissed the appeal of the Revenue.
2. ITO Vs. Mrs. Anvita Abbi,, ITA No. 3707/Del/2011 Date of Decision: 20.09.2013, Income Tax Apellate Tribunal – Delhi
Whether
when the Assessing Officer is not allowed a reasonable opportunity to
examine and rebut the said evidences produced by the assessee, violation
of Rule 46A(3) of the I.T.Rules 1962.”
Held: Yes
The learned
CIT(A) admitted the fresh evidences but did not allow any opportunity to
the Assessing Officer for examining those evidences or furnishing any
evidence in rebuttal as required by subrule (3) of Rule 46A.
The Hon’ble
tribunal held that the order of learned CIT(A) is in violation of Rule
46A and orders of authorities is set aside and the matter is restore to
the file of the Assessing Officer and the assessee is directed to
produce all the evidences before the Assessing Officer.
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