, , आयकर अपीलीय अधिकरण ‘‘ए’

IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI ्ቦी एबी टी. व्ቅी, ्቗ायि्ቅ सद्ቧ एवं ्ቦी अयिताभ शु्ቇा, लेखा सद्ቧ के सम्ቌ 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, Asst. Commissioner of Income Tax, Chinnaswamy Naidu Road, (Exemptions), New Siddhapudur, Siddhapudur Post, Coimbatore.

Coimbatore, Tamil Nadu-641 044. [PAN: AAETA8276C]

(अपीला्वी/Appellant) (

्ቚत्य्वी

/Respondent)

अपीला्वी की ओर से/ Assessee by : Mr..S.Sridhar, Advance (Erode)

by virtual ्ቚ्ቓ्वी 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 / O R D E R आदेश 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
1	ITA No. 3139 / Chny / 2024	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
2	ITA No. 3140 / Chny / 2024	2016-17		DIN & Order No. ITBA / NFAC / S / 250 / 2024-25 / 1069963744(1) dated 25.10.2024

3	ITA No. 3141 / Chny / 2024	2017-18	Coimbatore Tamil Nadu – 641044	DIN & Order No. ITBA / NFAC / S / 250 / 2024-25 / 1069963653(1) dated 25.10.2024
4	ITA No. 3142 / Chny / 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.

4.0 Accordingly, all the grounds of appeal raised by the assessee in

2018-19 are allowed for statistical purposes.

5.0. In the result, the appeals of the assessee are decided as detailed hereunder:-

ITA Nos	Assessment Year	Result
ITA No. 3139 / Chny / 2024	2015-16	Allowed for statistical purposes
ITA No. 3140 / Chny / 2024	2016-17	Allowed for statistical purposes
ITA No. 3141 / Chny / 2024	2017-18	Allowed for statistical purposes
ITA No. 3142 / Chny / 2024	2018-19	Allowed for statistical purposes

Order pronounced on 4^th , April-2025 at Chennai.

Sd/- Sd/-

( एबी टी. वकी) (अयिताभ

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