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    <description>The tribunal allowed the appeal filed by the assessee for statistical purposes, setting aside the orders of the lower authorities and remanding the matter to the AO for denovo assessment. The tribunal clarified that it had not commented on the merits of the issues raised in the appeal, emphasizing the need for the assessee to fulfill obligations and provide explanations during the reassessment process.</description>
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      <description>The tribunal allowed the appeal filed by the assessee for statistical purposes, setting aside the orders of the lower authorities and remanding the matter to the AO for denovo assessment. The tribunal clarified that it had not commented on the merits of the issues raised in the appeal, emphasizing the need for the assessee to fulfill obligations and provide explanations during the reassessment process.</description>
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