Aggrieved thereby, the assessee approached the Karnataka Appellate Tribunal, which allowed the appeal and set aside the orders of the authorities below. 3/2016 dated 21.08.2017 on the file of Karnataka Appellate Tribunal, Bengaluru [hereinafter referred to ‘the KAT’ for short]. Therefore, we do not find any justification in interfering with the order of the Karnataka Appellate Tribunal. This aspect of the matter has been rightly considered by the Karnataka Appellate Tribunal in the right perspective. In view of the foregoing discussion, no case is made out to interfere with the well reasoned order of the Karnataka Appellate Tribunal.