VIBHU BAKHRU, J
1. The Revenue has filed the present appeals under Section 27A of the Wealth Tax Act, 1957 (hereafter 'the Act') calling into question a common order dated 20th June, 2014 passed by the Income Tax Appellate Tribunal (hereafter 'Tribunal') in WTA No. 21/Del/2013 and 22/Del/2013 relating to the assessment years (hereafter 'AY') 2006-07 and 2007-08 respectively. The said appeals were filed by the Revenue challenging two orders both dated 30th April, 2013, passed by the Commissioner of Wealth Tax (Appeals) [hereafter 'CWT(A)')] in Appeal no. 395/CWT(A)XVII/ Del/2011-12 and 396/CWT(A)XVII/Del/2011-12, whereby, the appeals filed by the Assessee against the assessment orders, both dated 30th December, 2011, passed by the Assessing Officer (hereafter 'AO') for the AY 2006-07 and 2007-08 were allowed.