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    <title>2021 (10) TMI 1141 - ITAT BANGALORE</title>
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    <description>The Appellate Tribunal found the orders of the CIT(A) lacking proper reasoning and remanded the issues back to the Assessing Officer for verification based on evidence and submissions. The Tribunal emphasized granting the assessee a proper opportunity to be heard. The revenue&#039;s appeals were allowed for statistical purposes, with the orders pronounced on October 14, 2021.</description>
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      <description>The Appellate Tribunal found the orders of the CIT(A) lacking proper reasoning and remanded the issues back to the Assessing Officer for verification based on evidence and submissions. The Tribunal emphasized granting the assessee a proper opportunity to be heard. The revenue&#039;s appeals were allowed for statistical purposes, with the orders pronounced on October 14, 2021.</description>
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