IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI PRAKASH CHAND YADAV, JM ITA Nos. 371 & 372/Coch/2025 & SA Nos. 51 & 52/Coch/2024 Assessment Years: 2017-18 & 2021-22 The Aroor Central Service Co-op. Bank Ltd. .......... Appellant Aroor, Cherthala, Alappuzha 688534 [PAN: AADAT1753B]

vs.

The Income Tax Officer, Ward-5, Alappuzha .......... Respondent Appellant by: Shri Suresh Kumar Varma, CA Respondent by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 30.05.2025 Date of Pronouncement: 23.06.2025

O R D E R

Per: Inturi Rama Rao, AM These appeals filed by the assessee are directed against different orders of the National Faceless Appeal Centre, Delhi [CIT(A)] dated 20.03.2024 & 22.03.2024 for Assessment Years (AY) 2017-18 and 2021-22, respectively. The appellant had also filed Stay Petitions in SA Nos. 51 & 52/Coch/2024 for stay of collection of outstanding demands.

2. Since identical issues and facts are involved in these appeals, they are heard together and disposed of by this common order.

3. For the sake of convenience and clarity the facts relevant to the appeal bearing ITA No. 271/Coch/2025 for AY 2017-18 are stated herein.

4. Brief facts of the cas