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    <description>The appeal of the Assessee was allowed for statistical purposes, highlighting procedural irregularities including disallowance without proper notice and lack of opportunity to be heard. The Tribunal emphasized the necessity for complete documentation and procedural compliance, setting aside the order for denovo-adjudication to enable the Assessee to submit all necessary documents.</description>
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      <description>The appeal of the Assessee was allowed for statistical purposes, highlighting procedural irregularities including disallowance without proper notice and lack of opportunity to be heard. The Tribunal emphasized the necessity for complete documentation and procedural compliance, setting aside the order for denovo-adjudication to enable the Assessee to submit all necessary documents.</description>
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