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

ITA 3142/CHNY/2024

AI Insights

The case involves multiple appeals by the Arulmigu Ayyappaswamy Temple against the orders of the Assistant Commissioner of Income Tax (Exemptions), Coimbatore, for the assessment years 2015-16 to 2018-19. The appeals were consolidated due to a common issue concerning the inconsistent application of tax rates on gross and net incomes across the mentioned years. The Tribunal observed that ex-parte orders were previously passed and noted the divergent views taken by the AO in applying taxes. The Tribunal decided to remand the cases back to the AO for a fresh assessment, ensuring a uniform approach and compliance with legal procedures.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 40113 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-04-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2018-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: I.ROOPA
• Assessee Lawyers: .S.SRIDHAR; ADVANCE ERODE
• Keywords: Opportunity of being heard; Maximum Marginal Rate
• Section: 250

Judgement Text

" Page - 1 - of 3 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 क े 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 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 ITA No.3139, 3140, 3141 & 3142/Chny/2024 Page - 2 - of 3 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. ITA No.3139, 3140, 3141 & 3142/Chny/2024 Page - 3 - of 3 4.0 Accordingly, all the grounds of appeal raised by the assessee in ITA Nos. 3139, 3140, 3141 & 3142/Chny/2024 for AYs-2015-16 to AY- 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 4th , April-2025 at Chennai. Sd/- ( एबी टी. वकी) (ABY T VARKEY) न्याययक सदस्य / Judicial Member Sd/- (अयिताभ शुक्ला) (AMITABH SHUKLA) लेखा सदस्य /Accountant Member चेन्नई/Chennai, यदनांक/Dated: 4th , April-2025. KB/- आदेश की प्रयतयलयप अग्रेयषत/Copy to: 1. अपीलार्थी/Assessee: 2. प्रत्यर्थी/Revenue 3. आयकर आयुक्त/CIT - Coimbatore 4. यवभागीय प्रयतयनयि/DR 5. गार्ड फाईल/GF "