ITO (Exemptions), Trichy V. Sri Gurugnana Sambandhar Mission, Mayiladuthurai

MA 37/CHNY/2021

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4647 (ITAT-CHENNAI)
• Duration Of Justice: 9 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-04-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2016-2017
• Appeal Filed On: 30-06-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण, ’बी’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI ŵी वी दुगाŊ राव Ɋाियक सद˟ एवं ŵी जी. मंजुनाथा, लेखा सद˟ के समƗ Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member M.P. Nos. 37, 38, 39, 40, 41 & 42/Chny/2021 [In I.T.A. Nos.2588/Chny/2017 & 50,51, 52, 53 & 54/Chny/2020] Assessment Years: 2016-17, 2012-13, 2013-14, 2014-15, 2015-16 & 2016-17 The Income Tax Officer [Exemptions], Tiruchirappalli – 620 001 Vs. M/s. Gurugnana Sambandar Mission/ Dharmapuram Aadheenam, No.33-A, Gandhiji Road, Mayiladuthrai, Nagapattinam 609 001, Tamil Nadu [PAN:AACTG1020A] (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Appellant by : Shri AR V Sreenivasan, Addl. CIT ŮȑथŎ की ओर से/Respondent by : Shri S. Sridhar, Advocate सुनवाई की तारीख/ Date of hearing : 22.04.2022 घोषणा की तारीख /Date of Pronouncement : 25.04.2022 आदेश /O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: By means of present six Miscellaneous Petitions, the Revenue seeks to recall the common order passed by the Tribunal in I.T.A. Nos. 2588/Chny/2017 for the assessment year 2016-17 and I.T.A. Nos. 50, 51, 52, 53 & 54/Chny/2020 dated 23.10.2020 relevant to the assessment years 2012-13, 2013-14, 2014-15, 2015-16 and 2016-17. The ld. DR relied on the petitions in para 2.1 and submitted that the Tribunal order may be recalled. M.A. Nos. 37 to 42/Chny/21 2 2. On the other hand, the ld. Counsel for the assessee has supported the order passed by the Tribunal. 3. We have heard both the sides, perused the petitions as well as common order passed by the Tribunal dated 23.10.2020 and find that the entire issue involved in this appeal has been remitted back to the file of the Assessing Officer to consider afresh in accordance with law. In view of the above decision, we find no error in the order passed by the Tribunal. 4. In the result, all the miscellaneous petitions filed by the Revenue are dismissed. Order pronounced on 25 th April, 2022 at Chennai. Sd/- Sd/- (G. MANJUNATHA) ACCOUNTANT MEMBER (V. DURGA RAO) JUDICIAL MEMBER Chennai, Dated, 25.04.2022 Vm/- आदेश की Ůितिलिप अŤेिषत/Copy to: 1. अपीलाथŎ/Appellant, 2.ŮȑथŎ/ Respondent, 3. आयकर आयुƅ (अपील)/CIT(A), 4. आयकर आयुƅ/CIT, 5. िवभागीय Ůितिनिध/DR & 6. गाडŊ फाईल/GF.