Remand for fresh adjudication after hearing both sides and calling records; appeal allowed for statistical purposes.

The ITAT Delhi set aside the first appellate order and remanded the matter for fresh adjudication after hearing both the assessee and the assessing officer and after calling for the records. The appeal was allowed for statistical purposes, with no final determination on the merits in the appellate order under review.

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Outcome: The appellate order was set aside and the matter was restored to the first appellate authority for fresh decision after hearing the assessee and the assessing officer and after calling for the records. The appeal was treated as allowed for statistical purposes.

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