IN THE ITAT, AHMEDABAD 'B' BENCH
RAJPAL YADAV, V.P. & PRADIP KUMAR KEDIA, A.M.
Kantibhai P. Patel, Chhotalal P. Patel v. Dy. CIT
I.T. (SS) A. Nos. 155 & 156/Ahd/2019
8 December, 2020
Assessees by: S.N. Soparkar, Senior Advocate
Department by: Virendra Ojha, Commissioner-Departmental Representative
Pradip Kumar Kedia (Accountant Member).--These two appeals by the above assessees are against orders of the learned Commissioner (Appeals)-12, Ahmedabad of even date, i.e., 7-1-2019 for the assessment year 2013-14. Since issues involved in both the cases are inter-connected to each other, for the sake of convenience, we dispose of both these appeals by this common order.
2. Since the facts in both the cases are connected and bear similar facts, for adjudication the issue on hand, we take the facts as stated in the case of Shri Kantibhai Premjibhai Patel in I. T. (SS) A. No. 156/Ahd/2019, as suggested on behalf of the assessee.