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    <description>The Tribunal dismissed the Departmental appeal, deeming it inconsequential as a previous order had already directed a similar restoration process for the same assessee and assessment year. The Tribunal followed the precedent set by its earlier order, emphasizing that no interference was necessary in the matter, ultimately rendering the departmental appeal infructuous.</description>
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      <description>The Tribunal dismissed the Departmental appeal, deeming it inconsequential as a previous order had already directed a similar restoration process for the same assessee and assessment year. The Tribunal followed the precedent set by its earlier order, emphasizing that no interference was necessary in the matter, ultimately rendering the departmental appeal infructuous.</description>
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