EMBASSY OFFICE PARKS REIT,BENGALURU vs. DCIT, CENTRAL CIRCLE-1(3), , BANGALORE

ITA 221/BANG/2025Status: DisposedITAT Bangalore08 July 2026AY 2021-2212 pages

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Income Tax Appellate Tribunal, ‘A’ BENCH: BANGALORE

Before: SHRI PRASHANT MAHARISHI, VICE – & SHRI KESHAV DUBEY

PER PRASHANT MAHARISHI, VICE – PRESIDENT

1.

This appeal is filed by Embassy Office Parks REIT, [the Assessee/ Appellant] for Assessment Year 2021-22 against the Appellate order dated 26 December 2024 passed by the Commissioner of Income Tax (Appeals)-11, Bangalore [learned CIT(A)]. By the said order, the learned CIT(A) dismissed the assessee‟s appeal against the assessment order dated 28 December 2022 passed under section 143(3) read with section 144B of the Income Tax Act, 1961, [ the ACT] by the Deputy Commissioner of Income Tax, Assessment Unit, National Faceless Assessment Centre, New Delhi [learned Assessing Officer/ AO]. In that as

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