In the result, both the appeals of the assessee for assessment year
Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपीऱ सं. / Ita Nos.253 & 254/Nag/2018 ननिाारण वषा / Assessment Years : 2009-10 & 2010-11 M/S. Western Coalfields Ltd. Coal Estate, Civil Lines, Nagpur-400 001. Pan : Aaacw1578L .......अऩीऱाथी / Appellant बनाम / V/S.
condone the delay in respect of both these appeals and proceed to hear them on merits. Adjudication of grounds in appeal Memo 6. At the time of hearing through video conference, the Ld. AR of the assessee submitted that common grounds were raised in both the appeals i.e. whether the assessee has obligation to deduct tax at source in respect