K.S.JHAVERI,J. - (1.) Delay in filing the appeals is condoned. The applications under section 5 of the Limitation Act are allowed. Defects are waived.
(2.) In both appeals common questions of law and facts are involved, hence, they are decided by this common judgment.
(3.) By way of these appeals, the appellant has challenged the judgment and order of the Tribunal whereby the Tribunal has allowed the appeals filed by the assessee.;