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    <description>The Tribunal allowed the appeal for statistical purposes, directing the CIT(A) to reconsider the case on its merits and in compliance with the law. The decision emphasized the necessity of the assessee&#039;s presence during proceedings, granting a final opportunity for the assessee to be heard. This outcome signifies a procedural success for the assessee in securing another opportunity to effectively present their case.</description>
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      <description>The Tribunal allowed the appeal for statistical purposes, directing the CIT(A) to reconsider the case on its merits and in compliance with the law. The decision emphasized the necessity of the assessee&#039;s presence during proceedings, granting a final opportunity for the assessee to be heard. This outcome signifies a procedural success for the assessee in securing another opportunity to effectively present their case.</description>
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