आदेश/ORDER 

PER RAMIT KOCHAR, ACCOUNTANT MEMBER:

These two appeals filed by assessee are directed against common appellate Order dated 23.03.2015 passed by learned Commissioner of Income Tax (Appeals)-14, Chennai (hereinafter called “the CIT(A)”), in ITA No.38/11-12 & 70/13-14 CIT(A)-14 respectively , dated 23.03.2015 for assessment Years (ay’s) 2007-08 & 2009-10 respectively , the appellate proceedings before learned CIT(A) had arisen from separate assessment order(s) , for ay: 2007-08 dated 31.03.2013 passed by learned Assessing Officer (hereinafter called “the AO”) u/s.143(3) read with Section 254 of the Income-tax Act, 1961 (hereinafter called “the Act”) and secondly for ay: 2009-10 dated 15.12.2011 passed u/s 143(3) of the 1961 Act. There are common issues involved in these appeals and hence these two appeals were heard together and disposed of by this common order. These two appeals are filed late by 4 days and an petition is filed by assessee company explaining the reasons for delay in filing these appeal late by 4 days duly supported by an affidavit executed by Managing Director of the assessee company. The learned DR did not raise any serious opposition to the condonation of