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    <title>2014 (12) TMI 555 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeal for statistical purposes, restoring the issue to the file of the CIT(A) with directions to decide the case in accordance with the law after providing the assessee a reasonable opportunity to be heard. The Tribunal emphasized the importance of complying with principles of natural justice and cautioned the assessee to ensure full compliance and representation in the proceedings. The order was pronounced on January 3, 2014.</description>
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      <description>The Tribunal allowed the appeal for statistical purposes, restoring the issue to the file of the CIT(A) with directions to decide the case in accordance with the law after providing the assessee a reasonable opportunity to be heard. The Tribunal emphasized the importance of complying with principles of natural justice and cautioned the assessee to ensure full compliance and representation in the proceedings. The order was pronounced on January 3, 2014.</description>
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