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    <description>The appeal was allowed for statistical purposes, directing the Assessing Officer to pass a fresh order after hearing the assessee and ensuring full participation in the assessment proceedings. Failure to utilize the opportunity properly may result in the AO passing an order based on the available record. The order was pronounced in the presence of the parties in the open court on 15th January 2014.</description>
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      <description>The appeal was allowed for statistical purposes, directing the Assessing Officer to pass a fresh order after hearing the assessee and ensuring full participation in the assessment proceedings. Failure to utilize the opportunity properly may result in the AO passing an order based on the available record. The order was pronounced in the presence of the parties in the open court on 15th January 2014.</description>
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