N.V. Vasudevan, Judicial Member - These are appeals by the Revenue against three different orders, all dated May 30, 2013 of the Commissioner of Income-tax (Appeals)-III, Bangalore relating to the assessment years 2007-08 to 2009-10. The grounds of appeal raised by the Revenue in all these appeals are also identical.

2. Grounds 2 and 3 raised by the Revenue read as follows :

"2. On the facts and in the circumstances of the case the Commissioner of Income-tax (Appeals) has erred in holding that the assessee is not liable for fringe benefits tax in respect of reimbursement of medical expenses to the employees up to Rs. 15,000 without appreciating the fact that such amount is not subject to tax in the hands of the employee inasmuch as the medical expenses in excess of Rs. 15,000 is only considered as perquisites as per proviso (v) to sub-section (2) of section 17 of the Income-tax Act.

3. On the facts and in the circumstances of the case the Commissioner of Income-tax (Appeals) has erred in law in deleting the addition made by the Assessing Officer by merely placing reliance on the decision of the hon'ble Income-tax Appellate Tribunal in the assessee's own case for the assessment ye