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2021 (5) TMI 882 - HC - Income TaxOrder passed u/s 144 greatly prejudices the petitioner - Non-appearance was on account of the fact that his father had suffered a traumatic road accident in March, 2017, which rendered him brain dead - HELD THAT:- As noted that there has been a hiatus of two years between the discharge of the petitioner's father and the issuance of notice by the Assessing Officer prior to framing of assessment, vide order dated 08.12.2019. Taking a humanitarian view of the matter, to which there is no serious opposition put forth by the learned counsel for the respondents substantial interests of justice would require permitting the petitioner to cause appearance before the Assessing Officer/R2 and put forth his submission. The files for assessment of the petitioner appear to have been transferred from R1 to R2. No challenge is put forth to the transfer of files from R1 to R2. Thus the impugned order and the consequent rectification are set aside. The petitioner will appear before R2 along with all/necessary materials in support of his stand on Wednesday, the 12th of May, 2021.
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