In the result, the appeal of the assessee is allowed
Bench: Shri S.S. Viswanethra Ravi & Shri G.D. Padmahshali
condoned. 3. We find that the issues raised in all the appeals are similar basing on the same identical facts. Therefore, with the consent of both the parties, we proceed to hear all the appeals together and to pass a consolidated order for the sake of convenience. 4. First, we shall take up appeal of the assessee