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    <description>The Tribunal allowed the appeal for statistical purposes, remitting the matter back to the Ld. AO for fresh consideration. The delay in filing the appeal was condoned due to the Pandemic situation. The Tribunal emphasized the need for effective representation and cooperation from the assessee during the proceedings. Failure to cooperate may result in appropriate orders being passed based on the available materials.</description>
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      <description>The Tribunal allowed the appeal for statistical purposes, remitting the matter back to the Ld. AO for fresh consideration. The delay in filing the appeal was condoned due to the Pandemic situation. The Tribunal emphasized the need for effective representation and cooperation from the assessee during the proceedings. Failure to cooperate may result in appropriate orders being passed based on the available materials.</description>
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