As others have said, tenting it more often seen in baking and other oven activities, than smoking, but there are a couple of times when you might want to use it while smoking. For example, when some people use the 3-2-1 method, they feel they get too much of a good thing. The meat sometimes falls off the bone too much or too easily. If you have this problem, tenting can be a good approach to the middle time period. It will give some of the benefits of wrapping but not as much 'fall off the bone' results. A nice compromise, you might say. Another time is during the 'rest'. Once again, most like to wrap, probably even towel and place in a cooler. I have seen others 'tent' during this rest period. The meat will cool off quickly, so it must be for only a short duration and more appropriate if you want to continue basting or glazing as the juices redistribute.
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