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Facts
The appeals were filed by the assessee for Assessment Years 2015-16 to 2018-19, contesting ex-parte orders passed by the Assessing Officer (AO) and the CIT(A). The assessee argued that the AO took divergent views on taxation in different years, sometimes levying taxes on gross income and other times on net income with the maximum marginal rate.
Held
The Tribunal noted the inconsistency in the Revenue's stand and the divergent views taken by the AO. To meet the ends of justice, the Tribunal decided to remand the appeals back to the AO for fresh adjudication (de novo) after providing the assessee with an opportunity to be heard.
Key Issues
Whether the ex-parte orders passed by the AO and CIT(A) were justified given the inconsistent approach of the AO across assessment years, and whether the appeals should be remanded for de novo adjudication.
Sections Cited
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Income Tax Appellate Tribunal, ‘A’ BENCH: CHENNAI
Before: SHRI ABY T VARKEY & SHRI AMITABH SHUKLA
Assessment Years-2016-17 आयकर अपील सं./ITA No3141/Chny/2024, Assessment Years-2017-18 आयकर अपील सं./ITA No3142/Chny/2024, Assessment Years-2018-19 Arulmigu Ayyappaswamy Temple, Asst. Commissioner of Income Tax, Chinnaswamy Naidu Road, (Exemptions), New Siddhapudur, Siddhapudur Post, Coimbatore. Coimbatore, Tamil Nadu-641 044. [PAN: AAETA8276C] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee by : Mr..S.Sridhar, Advance (Erode) by virtual प्रत्यर्थी की ओर से /Revenue by : Dr.I.Roopa, Addl. CIT सुनवाई की तारीख/Date of Hearing : 27.02.2025 घोषणा की तारीख /Date of Pronouncement : 04.04.2025 आदेश / O R D E R PER AMITABH SHUKLA, A.M : The below mentioned appeals have been filed by the appellant assessee for AY-2015-16 to AY-2018-19 contesting the order of Ld. First Appellate Authority indicated Column-E, herein below:- S. Appeal AYs Appellant CIT(A) Order Details Respondent No. Nos. A B C D E F DIN & Order No. ITBA / NFAC Arulmigu ITA / S / 250 / 2024-25 / No. Ayyappaswamy 1069963837(1) dated 1 2015-16 Temple, 3139 / Chny Asst. Commissioner 25.10.2024 Chinnaswamy / 2024 of Income Tax, Naidu Road, (Exemptions), New & Order No. ITBA / NFAC Coimbatore Siddhapudur, / S / 250 / 2024-25 / 3140 / Chny 2 2016-17 Siddhapudur 1069963744(1) dated / 2024 Post, 25.10.2024 Page - 1 - of 3 DIN & Order No. ITBA / NFAC Tamil Nadu – / S / 250 / 2024-25 / 3 3141 / Chny 2017-18 641044 1069963653(1) dated / 2024 25.10.2024 & Order No. ITBA / NFAC / S / 250 / 2024-25 / 3142 / Chny 4 2018-19 1069963535(1) dated / 2024 25.10.2024 All the above appeals are centering around a common issue and hence for the purposes of convenience were heard and are adjudicated together. 2.0 At the outset, Ld. Counsel for the assessee submitted that in all the above appeals from AYs-2015-16 to AY-2018-19 ex-parte orders were passed by the Ld.AO as well as by the Ld.CIT(A). The Ld. Counsel further submitted that though identical facts were existing yet the Ld.AO has been taking divergent views in as much as taxes were levied on gross income and not on net in some years and in others they were taxed net but by applying maximum marginal rate of taxes. It was accordingly requested that all the matters be considered for restoration to the Ld.AO for passing fresh orders de novo drawing identical conclusion in all the four assessment years. The Ld. Counsel for the assessee assured that full compliance will now be made to the statutory notices issued by the Ld.AO. The Ld. DR consented to the indicated deficiency, inconsistency in Revenue’s stand for AYs-2015-16 to AY-2018-19. 3.0 We are therefore of the view that ends of justice would be met if the impugned appeals are remanded back to the Ld.AO for adjudication de novo after giving due opportunity of being heard to the assessee and by passing a speaking order. The appellant is directed to make full compliance to the statutory notices and any non-compliance shall be adversely viewed.