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    <title>2017 (8) TMI 227 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeal filed by the assessee for statistical purposes, directing the case to be remanded back to the Assessing Officer (AO) for fresh adjudication. The Tribunal emphasized the importance of providing a reasonable opportunity for being heard and found that the AO had not properly considered additional evidences submitted by the assessee. The Departmental Representative (DR) supported the lower authorities, but the Tribunal set aside the case for a fair reassessment process, instructing the assessee to cooperate and avoid unnecessary adjournments.</description>
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      <description>The Tribunal allowed the appeal filed by the assessee for statistical purposes, directing the case to be remanded back to the Assessing Officer (AO) for fresh adjudication. The Tribunal emphasized the importance of providing a reasonable opportunity for being heard and found that the AO had not properly considered additional evidences submitted by the assessee. The Departmental Representative (DR) supported the lower authorities, but the Tribunal set aside the case for a fair reassessment process, instructing the assessee to cooperate and avoid unnecessary adjournments.</description>
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