In the result, both the appeals are allowed
Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary
K. NARASIMHA CHARY, JM: Aggrieved by the order(s) passed by the learned Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre (NFAC), Delhi (“Ld. CIT(A)”), in the case of Anjani PRS Blends Private Limited (“the assessee”) for the assessment years 2013-14 & 2014-15, assessee preferred these appeals. For the sake of convenience, we dispose of these appeals