Most tea bowls have “front” sides that show the most aesthetically pleasing part of the tea bowl. The host wants the guest to see the part when the tea is being prepared. That is why the host turns the tea bow making sure the front part is facing the guest. After receiving the bowl from the host, the guest turns the tea bowl after receiving it to show to the host that he/she recognized the beautiful part and he/she also does not want to be the only one seeing the beautiful side and damage the aesthetically pleasing part of the bowl.