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    <title>2021 (4) TMI 887 - ITAT AGRA</title>
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    <description>The tribunal remanded the case back to the assessing officer for a fresh adjudication after considering arguments from both parties. The tribunal emphasized the importance of fair tax collection and directed the assessing officer to decide the matter promptly, allowing the appellant to present evidence. The decision aimed at ensuring justice and a denovo assessment without influence from prior observations, with the expectation for the appeal to be resolved within six months. The appeals of the assessee were allowed for statistical purposes.</description>
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      <description>The tribunal remanded the case back to the assessing officer for a fresh adjudication after considering arguments from both parties. The tribunal emphasized the importance of fair tax collection and directed the assessing officer to decide the matter promptly, allowing the appellant to present evidence. The decision aimed at ensuring justice and a denovo assessment without influence from prior observations, with the expectation for the appeal to be resolved within six months. The appeals of the assessee were allowed for statistical purposes.</description>
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