2014 (4) TMI 1236

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....s single consolidated order for the sake of convenience. 2. The grounds raised by the assessee which are identical in both these appeals (except amount in dispute) read as under:- "1. The learned Commissioner of Income-tax (Appeals) has erred in law and in facts in passing the order u/s. 250 of the Act and confirming the order of the Assessing Officer. 2. The learned Commissioner of Income-tax (Appeals) has erred in law and in facts in not appreciating that the assessment order passed by the assessing officer u/s. 143(3) rws 147 of the Act was bad in law and invalid. 3. The learned Commissioner of Income-tax (Appeals) ought to have appreciated that the notices issued by the Assessing Officer are invalid and hen....

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....ITA No. 4015/Mum/2011 and Others condoned the said delay. Keeping in view the said decision of the co-ordinate Bench of this Tribunal and having regard to the relevant facts of the case, we condone the delay on the part of the assessee in filing these appeals before the Tribunal and proceed further to dispose of the said appeals on merit. 4. The ld. Counsel for the assessee has not pressed ground No. 1 to 5 raised by the assessee in both these appeals. The same are accordingly dismissed as not pressed. 5. As regards the issue relating to disallowance of interest involved in ground No. 6 of both these appeals, the ld. Counsel for the assessee has pointed out from the impugned orders of the ld. CIT(A) that the disallowance on account of....