This appeal by the Revenue is directed against the order of the Ld. Commissioner of Income Tax (Appeals)-VII, New Delhi dated 24.6.2011 pertaining to assessment year 2008-09.
In view thereof, the judgment and order in appeal in these cases is also set aside. The matters are remanded to the High Court for fresh consideration on the merits of the case. The appeals are allowed but there will be no order as to costs.