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    <title>2021 (5) TMI 69 - ITAT KOLKATA</title>
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    <description>The Tribunal found that the assessee was not given proper opportunity of hearing by the authorities during the assessment and appellate proceedings due to incorrect address details. As a result, the Tribunal set aside the lower authorities&#039; orders and remanded the matter to the Assessing Officer for a fresh assessment, emphasizing the importance of a fair hearing for the assessee. The assessee was directed to cooperate for the expeditious completion of the fresh assessment. Consequently, the appeal of the assessee was treated as allowed for statistical purposes, resulting in a favorable outcome for the assessee.</description>
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      <description>The Tribunal found that the assessee was not given proper opportunity of hearing by the authorities during the assessment and appellate proceedings due to incorrect address details. As a result, the Tribunal set aside the lower authorities&#039; orders and remanded the matter to the Assessing Officer for a fresh assessment, emphasizing the importance of a fair hearing for the assessee. The assessee was directed to cooperate for the expeditious completion of the fresh assessment. Consequently, the appeal of the assessee was treated as allowed for statistical purposes, resulting in a favorable outcome for the assessee.</description>
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