In the result, assessee`s appeal for both the assessment years, that is,
Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.
condone the delay in filing both these appeals and both these appeals, that is, (appeal by Revenue and Appeal by assessee) are admitted for hearing on merit. 4. Since, the issues involved in all the appeals are common and identical; therefore, these appeals have been heard together and are being disposed of by this consolidated order for the sake