(1.) In both these appeals common question of law and facts are involved hence they are decided by this common judgment.
(2.) By way of these appeals, the appellant has assailed the judgment and order of the tribunal whereby tribunal has partly allowed the appeal of the assessee and reversing the view taken by the CIT(A).
(3.) In other appeal (9/2014), the tribunal has by majority of three members decided against the assessee. Therefore, this appeal is preferred.