THE ORCHID HEIGHTS CO.OP HOUSING SERVICE SOCIETY LIMITED,AHMEDABAD vs. ITO, WARD-3(3)(5), AHMEDABAD, AHMEDABAD
In the result, the appeal of the assessee is allowed
ITA 26/AHD/2025[2021-22]Status: DisposedITAT Ahmedabad09 Jul 2025AY 2021-22
Bench: Dr. B.R.R. Kumar, Vice- & Ms Suchitra Kamblethe Orchid Heights Co-Op Income Tax Officer, Vs. Housing Service Society Ward-3(3)(5), Limited, Ahmedabad. Applewood Township, Nr. Shantipura Circle, Ahmedabad-382210.. [Pan :Aagat8437 K] (Appellant) .. (Respondent) Appellant By : Shri M J Ranpura, Ar Respondent By: Shri Suresh Chand Meena, Sr. Dr Date Of Hearing 03.07.2025 Date Of Pronouncement 09.07.2025 O R D E R Per Dr. B.R.R. Kumar, Vice-:- Delay Condoned This Appeal Is Filed By The Assessee Against The Appellate Order Dated 29.04.2024 Passed By The Commissioner Of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi, Relating To The Assessment Year 2021-22. 2. The Assessee Has Raised The Following Grounds Of Appeals:
For Appellant: Shri M J Ranpura, ARFor Respondent: Shri Suresh Chand Meena, Sr. DR
Section 194ASection 194A(3)(v)Section 263Section 80PSection 80P(2)(d)Section 80P(4)
E R
PER DR. B.R.R. KUMAR, VICE-PRESIDENT:-
Delay Condoned
This appeal is filed by the Assessee against the appellate order dated 29.04.2024 passed by the Commissioner of Income Tax
(Appeals)/National Faceless Appeal Centre, Delhi, relating to the Assessment Year 2021-22. 2. The assessee has raised the following grounds of appeals:
1. The ground of appeal mentioned hereunder