In the result, the appeals of the assessee are allowed
Bench: Sh. Saktijit Deydr. B. R. R. Kumar
B. R. R. Kumar, Accountant Member: The present appeals have been filed by the assessee against the orders of National Faceless Appeal Centre (NFAC), Delhi dated 23.01.2023 2. Since, the issue involved in both the appeals are similar, they were heard together and being adjudicated by a common order. 3. In ITA No. 98/Jodh/2023, following grounds have been raised