ARULMIGU AYYAPPASWAMY TEMPLE,COIMBATORE vs. ACIT, EXEMPTIONS,, COIMBAOTORE

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आयकर अपीलीय अधिकरण, ‘‘ए’ न्यायपीठ, चेन्नई।
IN THE INCOME TAX APPELLATE TRIBUNAL
‘A’ BENCH: CHENNAI
श्री एबी टी. वर्की, न्यायिर्क सदस्य एवं श्री अयिताभ शुक्ला, लेखा सदस्य के समक्ष
BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER

आयकर अपील सं./ITA No3139/Chny/2024, Assessment Years-2015-16
आयकर अपील सं./ITA No3140/Chny/2024, 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,
Chinnaswamy Naidu Road,
New Siddhapudur, Siddhapudur Post,
Coimbatore,
Tamil Nadu-641 044. [PAN: AAETA8276C]

Asst. Commissioner of Income Tax,
(Exemptions),
Coimbatore.
(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.
No.
Appeal
Nos.
AYs
Appellant
CIT(A) Order Details
Respondent
A B
C
D
E
F
2015-16
Arulmigu
Ayyappaswamy
Temple,
Chinnaswamy
Naidu Road,
New
Siddhapudur,
Siddhapudur
Post,
DIN & Order No. ITBA / NFAC
/
S
/
250
/
2024-25
/
1069963837(1) dated
25.10.2024
Asst. Commissioner of Income
Tax,
(Exemptions),
Coimbatore
2016-17
DIN & Order No. ITBA / NFAC
/
S
/
250
/
2024-25
/
1069963744(1) dated
25.10.2024

ITA No.3139, 3140, 3141 & 3142/Chny/2024

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2017-18
Coimbatore
Tamil Nadu –
641044
DIN & Order No. ITBA / NFAC
/
S
/
250
/
2024-25
/
1069963653(1) dated
25.10.2024
2018-19
DIN & Order No. ITBA / NFAC
/
S
/
250
/
2024-25
/
1069963535(1) dated
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.

ITA No.3139, 3140, 3141 & 3142/Chny/2024

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